PURPOSE: To continuously carry-out the obverse and reverse surface reversal treatment for a paper sheet by turning, by half, a paper sheet inserted from a paper inserting chute part around a shaft core in parallel to the insertion direction between an elastic body and a cylindrical part and discharging said paper sheet from a paper discharging chute.

CONSTITUTION: A paper sheet P inserted between a paper inserting chute part 4 and a guide chute 7 is transported to a rotary drum 1 side by rollers 11 and 12. Said paper sheet P is held between an elastic body 2 and a cylindrical part 3, and the paper sheet P is in stop state because of the slip of the elastic body 2. When the rear edge of the paper sheet P is departed from drive rollers 11 and 12, the paper sheet P is discharged in revolution into a paper discharging chute part 6. Since a guide stopper 12 is installed onto the paper discharging chute part 6, the revolution of the paper sheet P stops, and the paper sheet P is discharged along the guide stopper, with the obverse and reverse surfaces reversed.