PURPOSE: To reconstitute the record of a data file and to output only a necessary item and to rearrange items by means of the designation of a user at the time of outputting a slip.

CONSTITUTION: A reconstitution information acquisition means 4 acquires data file information of file organization, record formation and record length by the data file 1 and a data definition information file 3, and stores them in a data file information storage area 5. A reconstitution designation information file 2 analyzes information on the specified record to be reconstituted, the position and the length of the item to be reconstituted and stores them in a reconstitution designation information storage area 6. A reconstitution editing output means 7 refers to a data file information storage area 5 based on reconstitution designation information stored in the reconstitution designation information storage area 6, and the specified record is reconstituted by a reconstitution means 8 in a specified item unit or a reconstitution means 9 in a plural variable length item constitution units from the data file and it is outputted to an output device 10.