PURPOSE: To punch and trim a record with burr after pressing efficiently in the same section by using a punching lever employed when forming a central hole as a center guide at the time of the trimming of an outer cirucmference.

CONSTITUTION: The center of the record 12 with burr is conformed to an axis of the punching lever 4 (therefore, a die 6) and set, the punching lever 4 is lowered, the die 6 is elevated, and a central hole 12a with a larger diameter by punching is formed at the central section of the record 12 (a remaining board at the time of punching is discharged through a hole 6a and an opening 6b). When the record 12 is punched up to a position of a circumferential groove 4b of the punching lever 4, the punching lever 4 is elevated and the die 6 is dropped, and the record 12 fitted at the central hole 12a in the circumferential groove 4b is held rotatably using the punching lever 4 as the center guide. An outer edge of the record is cut down by means of rotary edges 10, 11 while turning the record 12 by means of a proper means, and the outer circumference is trimmed.