PURPOSE: To make it possible to perform a numbering printing so that the it may not overlapping with the information on a slip regardless of the document of the slip for which data is read.

CONSTITUTION: A slip discrimination part 2 discriminates slip names, using data read at a reading part 1. A printing position selection part 3 retrieves a memory 5 by the slip name data. In the memory 5, the information on a position where the slip number is printed for every classification of the slip is stored. The retrieved slip number printing position information is delivered to a printing part 4 and the slip number is printed at a position shown by the printing position information. A numbering printing does not overlap with the information on a slip even when plural kinds of slip coexist as the slip numbers can be printed at different positions for every classification of slip. The constraint of a slip design is also drastically reduced.