To provide a form processing device capable of easing restriction on the form inserting direction, and improving the operability by a customer.

When a form 60 is inserted in the correct direction, and when the form is inserted in a state of being turned bottom up, a magnetic head 41 is conveyed in the width direction Y of a conveying passage to be moved to a position through which a magnetic stripe 67 of the form is passed, then the form is conveyed to perform the read and write of the data to the magnetic stripe. When the form is inserted in a state that its longitudinal side and lateral side are inverted, the direction of the magnetic head is rotated by 90 degrees, the form is positioned in a state that a position of the magnetic stripe and that of the magnetic head 41 are agreed with each other in the conveying direction X, and the magnetic head 41 is conveyed in the width direction Y of the conveying passage at a constant speed to perform the read and write of the magnetic stripe 67.