A sheet handling apparatus (1, 101, 102, 103), comprising: a transport path that includes a first path, a second path, and a curved portion connecting the first path and the second path, the transport path circularly transporting a sheet along the transport path in a forward direction or a backward direction; a rolling body (44, 47) that is disposed at the curved portion and rotates clockwise and counterclockwise; and a plurality of rollers that are opposed to the rolling body (44, 47) and sandwich the sheet between rollers of the plurality of rollers and the rolling body (44, 47) along the curved portion of the transport path, wherein the rolling body (44, 47) transports the sheet in the forward direction by rotating clockwise and transports the sheet in the backward direction by rotating counterclockwise, the sheet handling apparatus (1, 101, 102, 103) further comprises: at least one first branch (413, 415, 416, 417) connected to the curved portion; and a diverter (461, 462, 463, 464) changing a transport direction of the sheet, the diverter (461, 462, 463, 464) being provided at a first junction where the first branch (413, 415, 416, 417) is connected, and the apparatus being characterized in that when the sheet is transported in the forward direction along the transport path, the diverter (461, 462, 463, 464) changes the transport direction of the sheet to any one of three directions including: a first forward direction in which the sheet is transported from the transport path toward the first branch (413, 415, 416, 417); a second forward direction in which the sheet is transported from the first branch (413, 415, 416, 417) toward the transport path; and a third forward direction in which the sheet is transported along the transport path. a transport path that includes a first path, a second path, and a curved portion connecting the first path and the second path, the transport path circularly transporting a sheet along the transport path in a forward direction or a backward direction; a rolling body (44, 47) that is disposed at the curved portion and rotates clockwise and counterclockwise; and a plurality of rollers that are opposed to the rolling body (44, 47) and sandwich the sheet between rollers of the plurality of rollers and the rolling body (44, 47) along the curved portion of the transport path, wherein the rolling body (44, 47) transports the sheet in the forward direction by rotating clockwise and transports the sheet in the backward direction by rotating counterclockwise, the sheet handling apparatus (1, 101, 102, 103) further comprises: at least one first branch (413, 415, 416, 417) connected to the curved portion; and a diverter (461, 462, 463, 464) changing a transport direction of the sheet, the diverter (461, 462, 463, 464) being provided at a first junction where the first branch (413, 415, 416, 417) is connected, and the apparatus being characterized in that when the sheet is transported in the forward direction along the transport path, the diverter (461, 462, 463, 464) changes the transport direction of the sheet to any one of three directions including: a first forward direction in which the sheet is transported from the transport path toward the first branch (413, 415, 416, 417); a second forward direction in which the sheet is transported from the first branch (413, 415, 416, 417) toward the transport path; and a third forward direction in which the sheet is transported along the transport path. at least one first branch (413, 415, 416, 417) connected to the curved portion; and a diverter (461, 462, 463, 464) changing a transport direction of the sheet, the diverter (461, 462, 463, 464) being provided at a first junction where the first branch (413, 415, 416, 417) is connected, and the apparatus being characterized in that when the sheet is transported in the forward direction along the transport path, the diverter (461, 462, 463, 464) changes the transport direction of the sheet to any one of three directions including: a first forward direction in which the sheet is transported from the transport path toward the first branch (413, 415, 416, 417); a second forward direction in which the sheet is transported from the first branch (413, 415, 416, 417) toward the transport path; and a third forward direction in which the sheet is transported along the transport path. a first forward direction in which the sheet is transported from the transport path toward the first branch (413, 415, 416, 417); a second forward direction in which the sheet is transported from the first branch (413, 415, 416, 417) toward the transport path; and a third forward direction in which the sheet is transported along the transport path.