To provide a means capable of preventing deformation, damage or jam of sheet caused by erroneous operation of an extension tray by restricting contraction of the extension tray in such a state that a sheet retaining tray is attached to a device body.

An upper stage paper feeding cassette device 20 is arranged on an upper stage in a case body 2. The upper stage paper feeding cassette device 20 has an upper stage paper feeding cassette part 25 and a paper delivery tray part 40. The upper stage paper feeding cassette device 20 is constituted so as to integrally and expandably/contractably form both the upper stage paper feeding cassette part 25 and the paper delivery tray part 40. A restriction mechanism 70 restricts contraction of the paper feeding cassette device 20 in such a state that the upper stage paper feeding cassette device 20 is attached into the case body 2.