To improve the working precision of a cylindrical surface such as cylindricity and surface roughness by specifying the taper ratio of the tapered surface of a rotating member to the tapered surface of a tapered roller.

The tapered roller 2 of a punishing jig obtains a rotating force from a taper pin 7 and revolves around the inside surface of a sleeve 8 while rotating on its own axis within a guide groove. The tapered roller 2 rotates while pressing the inside surface over the whole length of the sleeve 8. Therefore, the bore of the sleeve 8 is extended over the whole axial length of the sleeve 8, and machined with a satisfactory surface roughness. Since the taper ratio of the taper pin 7 to the tapered roller 2 of the punishing jig is set to 2:1, the diameter dimension of the circumscribed circle of the tapered roller extending over the whole length of the sleeve 8 is constant, so that the machining extending over the whole length of the sleeve 8 can be performed.