To provide a transfer implement case of universally applicable type for use which can accommodate and set both correction tape and paste tape.

This coat transfer implement comprises a tape feeder rotating part around which a coating tape made up of a base tape on which a coat is applied, and a base tape take-up rotating part, accommodated in a rotatable manner, within the transfer implement case. In addition, the coating tape comes in two separate parts such as the coat to be transferred to the surface for the coat to be transferred through a transfer head and the base tape to which the coat is already transferred, and the base tape is taken up by the base tape take-up rotating part. Further, a core incorporating part installed at the above rotating parts located at two spots inside the transfer implement case, is contrived in the way that either of a feeder core or a take-up core can be optionally incorporated in the core incorporating part.