To record punching information corresponding to a plurality of settlement days with a small memory capacity and a small processing burden without using any exclusive time card.

An ID code 41 of a time card 40 to which an extension settlement day which is set separately from a standard settlement day are applied are stored in an ID code registration table 30. In punching, when the ID code 41 of the time card 40 inserted into a card insertion port 2 is matched with the ID code 41 stored in the ID code registration table 30, the recording position of the punching information on the time card 40 is specified with the extension settlement day as a reference, and the recording information is recorded, and when the ID code 41 of the inserted time card 40 is not matched with the ID code 41 stored in the ID code registration table 30, the recording position of the punching information on the time card 40 is specified with the standard settlement day as a reference, and the recording of the punching information is operated.