As a cross section of square steel pipe is crushed, the upper plate and the lower plate deform inward, and the side plates deform outward from the original square cross section shape. When the press folding line process as deformation induction is applied, the upper plate and the lower plate keep flat, and the side plates are compactly folded inward. This deformation pattern is safe without causing any harm to the surrounding area, and makes it possible to improve impact energy absorption performance by folding side plates as overlapping. Moreover, square steel pipe structures include places as pipes intersect and places to avoid interference with other parts (piping, wiring, fork claws, etc.). In such cases, the current method is to create an opening by cutting off. At that time, the structural strength will decrease, so reinforcing materials are often installed as a countermeasure. On the other hand, if the opening is processed by laterally impact crushing using the press folding line process proposed in this paper, a crushed part will remain, suppressing the decrease in structural strength, and this can be handled without adding reinforcing material to be a smart intersection. This paper shows the findings based on experimental data, FEM (Finite Element Method) results on processing conditions for inward deforming side plates of square steel pipes and evaluation of impact energy absorption performance in laterally impact crushing.