To easily reverse a sheet by controlling the timing for reversing a pair of rolls.

When a rear end in a transfer direction of a sheet 116 moves in a sheet transfer direction till a reversal starting distance C from a branch point A toward a nip part N becomes a predetermined value, a delivery reversal roll 34 starts reversal by control of a control unit 106. A transfer path 28 is formed to contact a guide 110 before the sheet 116 is transferred in the sheet transfer direction by the delivery reversal roll 34 and the reversal starting distance C relative to the sheet 116 reaches a predetermined value. The delivery reversal roll 34 is reversed at a reversion speed V1. When the delivery reversal roll 34 is reversed, the sheet 116 is hanged by its own tare mass, so that a tip of the reverse direction of the sheet 116 drops into contact with a contact position D on a top face of a guide 114. When a sheet end dropping speed is designated as V2, a contact distance P of the sheet 116 relative to the guide 114 satisfies a relationship of P=h×V1/V2-C.