A bill receiving and paying port and a bill discriminating unit are arranged in the upper part of the bill recycling machine, bill accommodating boxes (a reject box, recycling boxes, and a charge and collection box) are arranged in the lower part of the bill recycling machine, and each of the reject box, and the charge and collection box is horizontally provided with two bill accommodating units. In the reject box, a bill accommodation carrying path to the reject box and a bill carrying path to the charge and collection box arranged in the lower row are provided. The low bill carrying paths are arranged in the vicinity of the sidewall face on the user manipulation side and in the vicinity of the sidewall face opposite thereto, respectively, so that the bill accommodating boxes can be made detachable in the front direction as well as in the back direction.