To realize a bill depositing and withdrawing machine capable of accommodating a number of bills without being jumboized, and automatically and continuously accommodating, examining and collecting the bills at high speed.

The bill conveying direction from a loading and collecting storage 8a to a bill discriminating part 3 is reversed between a case of loading the bills in a bill storage 7 and that in a bill storage 7a mounted in parallel with the bill storage 7, whereby it becomes unnecessary to configurate a conveying passage from the discriminating part 3 to the bill storage 7 or 7a in a state of bypassing a conveying passage near a bill taking-out port of the collecting storage 8, and the device can be prevented from being jumboized. An agent selects the object storage 7 or 7a, when the loading storage 8a is loaded in the bill depositing and withdrawing machine 1. When the bills are accommodated in the storage 7, the bills from the loading storage 8a are conveyed counterclockwise to the discriminating part 3 from the conveying passage 5c through a conveying passage 5a, and continuously loaded in the storage 7 through the conveying passage 5b. When the bills are accommodated in the storage 7a, the bills from the loading storage 8a are conveyed clockwise to the discriminating part 3 from the conveying passage 5c, and continuously loaded in the storage 7a through the sub-conveying passage 5b.