To provide a paper money receiving/paying device and a paper money housing to be used for it, which can cope with the saved space for operation from front and rear side surface by a person in charge corresponding to the saved space of an installing place and the installing place, has a small size and can improve operability of the person in charge of a paper money housing, a cash managing function and the aspect of security.

A money receiving and paying port 20 and a paper money discriminating part 30 are arranged at the upper part of a money receiving/paying device 1 and a paper money housing (reject housings 60, recycle housings 80 and a loading/ recovering housing 81) is arranged at the lower part of the device 1. The housings 60 and the housing 81 are provided with two housing part in a horizontal direction. A housing and carrying path to its own reject housing and a carrying path to the housing 81 at a lower stage are provided in each housing 60. Lower paper money carrying path are arranged in the neighborhood of a wall surface on a user's operating side and a wall surface on a side opposite to it, and the paper money housing can be attached and detached in the direction of a front surface and in the direction of a rear side surface.