PURPOSE: To improve the cutting accuracy by cutting printed sheet printed with basic slips into categories, stacked by specified number of sheets, and stapled fro each print category from the reliably aligned staple end section.

CONSTITUTION: Sheets of paper P printed with basic slips P1, P2 etc. are shifted by rollers 3a, 5 are stopped by a gate 6, and are stacked in (n) sheets. When the gate 6 is opened, sheets are shifted to a stapler 7 by rollers 3b, 3c. When stapling is completed, the rollers 3c are reversed, and sheets are shifted to a sensor 8 by rollers 3d, 3e via gates 4a, 4b with the non-staple end proceeding. Then, a gate 4b is switched, the rollers 3e are reversed, sheets are shifted to a cutter 9 by rollers 3f, are cut from the staple end, and are discharged through a discharged port 2 by the rollers 3g, thus filed slips with good cutting accuracy can be obtained.