PURPOSE: To improve the productivity of the slit coil of paper towel by arranging and utilizing a winding shaft circulation device between a taking-up device and a transporting device.

CONSTITUTION: An original cloth driving-out device 60 for driving out the original cloth 10 of paper towel from an original cloth installation device 12 is installed in the upper part of the original cloth installation device 12 for sending out the original cloth 10 of paper towel. Further, a winding shaft circulation device 22 is installed between a taking-up device 18 for taking up product for each individual slit coil 17 and a transporting device 20 for taking out the slit coil taken up by the taking-up device 18, as product outside, and a winding shaft which is prepared for taking up the slit coil 17 at the position in parallel to the flow of the original cloth 10 is allowed to circulate by utilizing the winding shaft circulation device 22. Accordingly, the productivity of the slit coil 17 of paper towel is improved.