Graphs with complete node attributes have been widely explored recently. While in practice, there is a graph where attributes of only partial nodes could be available and those of the others might be entirely missing. This attribute-missing graph is related to numerous real-world applications and there are limited studies investigating the corresponding learning problems. Existing graph learning methods including the popular GNN cannot provide satisfied learning performance since they are not specified for attribute-missing graphs. Thereby, designing a new GNN for these graphs is a burning issue to the graph learning community. In this article, we make a shared-latent space assumption on graphs and develop a novel distribution matching-based GNN called structure-attribute transformer (SAT) for attribute-missing graphs. SAT leverages structures and attributes in a decoupled scheme and achieves the joint distribution modeling of structures and attributes by distribution matching techniques. It could not only perform the link prediction task but also the newly introduced node attribute completion task. Furthermore, practical measures are introduced to quantify the performance of node attribute completion. Extensive experiments on seven real-world datasets indicate SAT shows better performance than other methods on both link prediction and node attribute completion tasks.