To provide a winding/cutoff device of toilet paper capable of responding to the both use modes of the disabled and the healthy subject, allowing a compact installation and appropriately winding and cutting off the toilet paper.

This winding/cutoff device comprises a paper roll 10 of a holder H mounted on a wall surface 1, a support shaft 7 retained to the wall surface in the lower part of the paper roll and retained in a fold position A and a feed position B projecting frontward, a rotation supporting shaft 9 provided in a tip of the support shaft and rotatable in only one direction via a one-way clutch mechanism CO, a winding body 5 mounted to the rotation supporting shaft 9 and composed of two winding bars 5A and 5B winding the toilet paper 10a drawn out from the paper roll of the holder, a hand-operated handle part 5E formed by elongating one free end of a winding bar, and scissors 20 overhung between the holder and the winding body and cutting off the toilet paper.