A bill deposit/withdrawal machine includes a deposit/withdrawal port, a bill discriminating unit, a plurality of bill accepting boxes and a bill transport path which connects the deposit/withdrawal port and the bill accepting boxes through the bill discriminating unit which transports bills. The deposit/withdrawal port and the bill discriminating unit are disposed in an upper part of the machine, and the bill accepting boxes are disposed in a lower part of the machine. The bill transport path includes an upper bill transport path provided in the upper part of the machine, and a lower bill transport path provided in the lower part of the machine. The lower bill transport path is installed along the bill accepting boxes and includes a mechanism for bidirectionally transporting bills and a switchable gate connecting with one of the bill accepting boxes.