PURPOSE: To attain the automatic change of the space between the lateral ruled lines even when the character size is changed or the number of characters is increased within a cell of a table that allows a non-matrix form by providing a specific ruled line space arrangement processing means.

CONSTITUTION: A ruled line position deciding part 11 is provided with a 1st ruled line space deciding means 111 which decides all spaces between two lateral ruled lines in a rectangular area forming a table and also searches the rectangular area formed between both ruled lines when a new table is edited to decide the largest space, a 2nd ruled line space deciding means 112 which decides the space between the continuous lateral ruled lines, and a ruled line space arrangement processing means 113 which automatically rearranges the edited lateral ruled lines in sequence at and after the highest reference line based on the spaces decided by both means 111 and 112. In such a constitution, the position of each ruled line can be decided from the height of each rectangular area even with a table of a non-matrix shape.