PURPOSE: To treat a large quantity of paper sheets efficiently and smoothly by installing the first selecting means for selecting a paper feeding means for loading the paper sheet to be transported by a paper sheet transport means and the second selecting means for selecting an accommodating means which loads the paper sheet transported by the paper transport means.

CONSTITUTION: The transport direction for a paper sheet is selected from the first passage to the second passage by a transport passage selecting means 24, and the paper sheet is accommodated into at least one between the accommodation means 18 and 19. When a plurality of accommodation means 18 and 19 are arranged, the paper sheet is accommodated through the prescribed second passage according to the accommodating means. Accordingly, the quantity and position (corresponding to the second passage) of the accommodation means can be set arbitrarily, and the accommodation quantity and the number of assortment for the paper sheet can be varied.