A bill deposit/withdrawal machine including a deposit/withdrawal port for delivering the bills deposited by users and discharging bills to users. The deposit/withdrawal port includes a bill hopper for accepting bills deposited by users and discharging bills to users, a delivering mechanism for delivering bills deposited by users, and a push plate operation mechanism for moving a push plate which forms an accepting unit and which supports bills. The bill hopper is movable by rotation operations with a bill delivering side as a fulcrum, and the delivering mechanism includes at least a gate controller which does not rotate in a delivering direction.