To provide a business form handling machine capable of surely performing reading and writing.

This reading and writing device is used for the business form handling machine for reading content recorded in a business form and for writing the predetermined content in that business form when necessary on the way of conveying the business form inserted into an insert opening of a business form handling machine main body to a stacker provided in the business form handling machine main body. A reading and writing device main body is structured of a scanner provided on one side in relation to a conveying passage for conveying the business form to optically read the contents recorded in the business form, and a presser roller provided in the other side in relation to the conveying passage at a position opposite to the scanner. The presser roller is provided freely to move forward and backward in relation to the scanner through a link mechanism, and the link mechanism is provided with an operating mechanism for operating the link mechanism to push the presser roller to the scanner when necessary.