PURPOSE: To reduce the kinds of emboss tape used and the number of the switching operations between the tapes in different kinds by providing separating pieces for dividing the receiving part of a tape into sections and the tape having the plastic members provided with detents for receiving therein such separation pieces on both the sides of the receiving part at predetermined intervals.

CONSTITUTION: Grooves are formed in the plastic member 11 of tape and detents 14 are provided on the side walls of the grooves. A separating piece 15 can be fitted into any detent 14 to give a space conforming with the size of a semiconductor device 12. In this way the tape can respond to changes in the number and kind of the package as well as in its size. A taping device is so designed as to insert the separating pieces 15 into the detents each time the semiconductor device 12 is received in the tape, detect the number of the detents 14 and fit the separating pieces into the detents the most suitable for the size of the package. This eliminates the need to fit the separating pieces 15 previously into the detents, thus avoiding an increase in the number of the operations.