To provide a tape cutter for cutting a pressure sensitive adhesive single coated tape capable of quickly and easily forming a ring-like adhesive tape in addition to the normal usage of the tape.

A guide 5 is provided adjacent to a tape housing part 2 side of a blade 3 of a body 4, and a lever 7 is provided adjacent to an end of the guide 5. A tape winder 12 is formed by pivotally supporting respective intermediate parts of a pair of a first blade 8 and a second blade 9, and forming a winding part 10 in respective tips thereof. Further, a pin part 11 is provided to project in the tip of the first blade 8.