PURPOSE: To obtain a titled device which can transfer without transfer shift even mother and slave tapes are different in width, by providing a regulating member for performing the regulation of broadwise position of the mother and slave tapes with a specific method.

CONSTITUTION: A mother tape 3 is brought into contact with guides 7 and 8 having collar parts 7a and 8a functioning as position regulating members opposite to each other for the broadwise direction, and a slave tape 4 is brought into contact with guides 10 and 11 having similar collar parts 10a and 11a to guide both the tapes 3 and 4, and they are brought into contact with a guide 9 having a collar part 9a functioning as a unidirectional regulating member. Thus, even if the width of both the tapes is different, a transfer having no shift of transfer can be corried out. Further, both the tapes are wound around a winding drum 6 and transfer is performed at rewinding, allowing to avoid the lengthwise shift of transfer.