PURPOSE: To make a cutter guide port surely formable in desired depth irrespective of tightness of winding and existence of surface irregularity of roll paper sheet by allowing a cavity forming member to get into the roll paper sheet from a no-stop end part.

CONSTITUTION: In the point of time a cutter guide port is formed, rotation of roll paper sheet 1 is stopped. Next, in a cutter member 39 provided with a guide part 39a possible in contact with a roll paper sheet surface and a cutting blade part 39b vertically rising up from a base end side location of the guide part 39a, a point end part of the guide part 39a is inserted below the second layer part 12 or the third layer part 13 and further the cutting blade part 39b is crossed with a cut layer part 1e which is a roll paper sheet part on the guide part 39a. Under this condition, the cut layer part 1e is cut over the total width by moving the cutter in a width direction of the roll paper sheet 1.