PURPOSE: To make positional regulation after reversal so accurate enough by supporting a pallet with two X and Y surfaces, and making the pallet so as to be parallelly displaced to two or three surfaces out of X, Y and Z, in case of the reversal of a heavy object such as a die or the like.

CONSTITUTION: An object C is mounted on a pallet A and carried onto a reversing plate 2. Next, a pallet B is transferred onto another reversing plate 1 and, after the pallet A is moved toward an arrow 3b and positioning takes place, the reversing plate 1 is turned as in an arrow 4, making it stand erect. Next, the workpiece C is turned as far as 90 degrees toward an arrow 5 as a whole while supporting it with these reversing plates 1 and 2. Then, the pallet A is moved toward an arrow 3c and, after being turned as far as 90 degrees toward an arrow 9, the pallet B is moved toward an arrow 3d, then the whole body is turned as far as 90 degrees toward an arrow 13. In succession, a reversing plate Z and the pallet both are turned toward an arrow 14. With this constitution, positional regulating after reversal becomes so accurate enough.