The present invention provides a bill handling device which can realize a reduction in size, an increase in capacity and a reduction in processing time and improves satisfaction of users. The bill handling device includes a bill discriminating portion for discriminating bills, recycle stores for storing bills and separating the bills again, a loading store for supplying bills to the recycle stores or collecting bills from the recycle stores, a reject store and a loading reject store which store reject bills rejected by the bill discriminating portion, and conveying paths for conveying bills to the respective portions, wherein the conveying paths are formed as an annular conveying path which can convey the bills in two directions, and the recycle stores, the loading store, the reject store, and the loading reject store are arranged around the conveying paths.