A bill handling apparatus includes: a first loop-like conveying path that includes a bill discriminating unit, is connected to a bill receiving and dispensing port and a temporary storage unit, and connected to a plurality of loading boxes to convey bills; a second conveying path connected to the loading box to convey bills; a first gate that switches a conveying direction of the conveying path that conveys bills; and a controller that controls switching of the first gate and conveyance of the conveying path. The controller controls the bills conveyed to the first conveying path in one of two directions to be conveyed to the loading box through the second conveying path via the first gate, and the bills conveyed from the loading box through the second conveying path to be conveyed to the first conveying path in one of the two directions via the first gate.