To shorten bill preparation time and to prepare an accurate bill receipt by changing character attributes in the case that overflow data are present and performing recording by the character attribute in the case that the overflow data are not present.

When a using character attribute is default, the presence/absence of the overflow data are judged by a first overflow judgement processing part 107 and an overflow presence/absence part is set. Then, the largest one of a character size, an inter-character pitch size and an inter-row size in the valid range of the character attribute set in a character attribute valid range input setting processing part 111 is set as the character attribute. On the other hand, in the case that the using character attribute is the character attribute as one of the character size, the inter-character pitch size and the inter-row pitch size in the valid range of the character attribute set in the character attribute valid range input setting processing part 111, the character size, the inter- character pitch size and the inter-row pitch size, etc., of the using character attribute are made smaller for one rank and set as the character attribute to be newly used.