A banknote handling machine according to the present invention efficiently utilizes stacking units so as to efficiently process banknotes by returning odd banknotes of a first predetermined type in every transaction whereas keeping odd banknotes of a second predetermined type in a stacking unit, and performing subsequent transaction when banknote processing including depositing, taking-in, recognizing, sorting/stacking, and bundling of banknotes and confirming the deposit amount for one transaction is sequentially performed for a plurality of transactions.