A banknote handling device is provided with which it is possible to constantly demonstrate sufficient device processing performance, and which prevents collisions between a transportation direction switching means and a banknote even when the operation speed of the transportation direction switching means changes. Accordingly, a paper sheet handling device for handling a plurality of paper sheets and switching the transportation direction includes: a transportation path for transporting at least one paper sheet and a transportation direction switching means for switching the direction of transportation of the paper sheet; and a paper sheet handling control means for controlling, in accordance with the constantly-changing operation speed of the transportation direction switching means, at least one of the operation timing of the transportation direction switching means, the speed of transportation of a paper sheet, and the distance between a paper sheet and a preceding paper sheet.