PURPOSE: To make a toilet paper cut end be mechanically and easily grasped by letting a part of toilet paper near the cut end be in a state always detaching from a toilet paper roll and riding on a underlier.

CONSTITUTION: When the toilet paper is cut off, a device to provide a underlier 1 is set up under a part to be extended from a roll to the cut end of toilet paper. Thus, when a required amount of toilet paper has cut off from the toilet paper roll using a cover 2, the cut end of the toilet paper is placed at a position to be easily grasped next time. For example, it is allowed to make the underlier 1 vertically open and close using a hinge 7, or horizontally open and close using double hinges set on right and left sides.