PURPOSE: To make it possible to perform a processing also when a nonstandardized slip is delivered.

CONSTITUTION: A discrimination code existing at a prescribed position on a slip is read from the image data stored in an image data storage means 5 by a discrimination code reading means 1. A slip discrimination means 2 discriminates whether the slip is a standard one or not depending or whether the discrimination code to be located at the prescribed position on the slip is normally read or not by the discrimination code reading means 1. When the slip is discriminated as a standard one, a recognition processing for each character on the slip image stored in an image data storage means 5 is immediately performed. When the slip is discriminated as a nonstandardized one, the image data stored in the image data storage means 5 is displayed by a display means. By reading the characters on the slip from the slip image by an operator, the input of character codes is performed.