PURPOSE: To enhance operability by finely adjusting the printing position of the first line even when there is no line feed data at the head of receiving data.

CONSTITUTION: In a printer 1 receiving the data given from a host device 2 to perform the line feed transfer of paper 8 to perform printing, the 'paper set' switch part 21 on an operation part 4 as a means matching the printing position of the paper 8 with the object 11B provided at the position shifted by certain quantity from an actual printing position and confirming the same is provided. A fine control upper switch part 22 or a fine control lower switch part 23 is provided as a means receiving the command from the switch part 21 and adding the line feed corresponding to the shift quantity from the actual printing position to the object 11B to the head of the data received from the host device 2 to calculate actual line feed quantity and taking a mode inserting line feed processing before the printing of the received data from the host device 2. Then, the line feed processing of the actual line feed quantity is executed before the processing of the character data from the host device 2.