PURPOSE: To shorten the searching time and to make renewal of TOC information, etc., efficient by recording a tape identification code on a magnetic tape and also holding various kinds of additive information including the TOC information corresponding to this identification code in an external device.

CONSTITUTION: The identification code obtained from an identification code adding circuit 11 of a sound recording and reproducing device 1 is recorded on the magnetic tape 12, and is simultaneously transmitted via an input/output circuit 13 to the external device 2. In the device 2, this identification code is received by an input/output circuit 21 and is sent to a tape identification circuit 22. In the circuit 22, a new storage area is specified in a storage device 23 corresponding to the sent identification code. The various kinds of additive information generated during the sound recording are also sent to the device 2, and these bits of information are written via a write/read circuit 24 in an area specified by the circuit 22. In addition, the TOC information generated in the device 1 can be recorded on the tape 12 as occasion demands. By this method, the TOC information, etc., can immediately be read out upon identification of the magnetic tape.