To easily fold a tip of toilet tissue paper into a V-shape so it can be easily pulled out.

The folding device is provided with a push out plate 3 having a V-shaped folding rim 3A in a tip, a pair of folding arms 4 arranged on both sides of the push out plate 3, and a knob 6 driving them via linkage 5. In the linkage 5, when the knob 6 is moved, the pair of arms 4 are rotated and moved along a surface side of the push out plate 3 to a position protruding more than the V-shaped folding rim 3A, the folding arms 4 are moved from the surface side of the push out plate 3 to a rear face side, the folding arms 4 are rotated along a lower face of the push out plate 3 in an opposite direction, and the tip of the toilet tissue paper 1 is folded along the V-shaped folding rim 3A. The push out plate 3 is projected out from a casing 2 and the tip of the toilet tissue paper 1 is pushed out from the casing 2.