To provide a reversal control device for paper capable of reducing the possibility of occurrence of jamming by reducing a variation in gap or pitch between paper sheets before and after the reversal operation of the paper sheets.

This reversal control device 19 for paper 12 comprises a reversal part 29 carrying the paper 12 carried from a first carrying means in a second direction different from a first direction, a second carrying means carrying the paper 12 in the second direction, a sensor 53 installed on the second carrying means and detecting the paper, and a control part 2 decelerating or accelerating the carrying speed of the paper 12 by drive roller parts 49 and 51 based on the results of the detection of the sensor 53.