A tape cutting processing apparatus includes a conveyance device conveying a component wrapping tape along a conveyance path, a detection device detecting the presence of a component accommodated in a cavity of the component wrapping tape conveyed along the conveyance path at a detection position, a folding-back member that folds back a cover tape at a folding-back position so that adhesion surfaces of the cover tape face each other as the component wrapping tape is conveyed, a cutting device that cuts each cutting portion of a carrier tape and the cover tape at a cutting position, and a control device that the conveyance device to position the carrier tape and the cover tape folded back by the folding-back member in a state of being overlapped on the cutting position, and controls the cutting device to cut the carrier tape and the cover tape.