A cutter for manufacturing a positive electrode or a negative electrode of a nonaqueous electrolyte battery, the battery comprising: - a case; - an electrode group provided in the case, comprising a positive electrode, a negative electrode and a separator, and the positive electrode, the negative electrode and the separator being spirally coiled in a flat form; - positive electrode tabs which are electrically connected to at least two positions among tab positions P n of the positive electrode and projected from one end surface of the electrode group; and - negative electrode tabs which are electrically connected to at least two positions among tab positions N n of the negative electrode and projected from the one end surface, wherein tab positions P n represent a set of tab positions of the positive electrode of an nth round counted from an inner periphery of the electrode group, tab positions N n represent a set of tab positions of the negative electrode of an nth round counted from an inner periphery of the electrode group, and a distance between P n and P n+1 and a distance between N n and N n+1 each satisfy the following equation: A + 2 nπ d + α where d = T 1 + T 2 + (2 × T 3), 0 ≤ α ≤ (d × 0.035), A is a distance from a short side at a start of windings of the positive electrode to P 1 or a distance from a short side at a start of windings of the negative electrode to N 1, T 1 is a thickness of the positive electrode, T 2 is a thickness of the negative electrode, T 3 is a thickness of the separator and π is a ratio of circumference of a circle to its diameter; wherein the cutter comprises: - a carrying mechanism for conveying a band-like material comprising a band-like current collector and an active material-containing layer formed on the band-like current collector excluding an end part parallel to a long side of the band-like current collector, the carrying mechanism comprising a pair of rollers (91, 92) and a driving section configured to support the rollers (91, 92) in a rotatable manner; - a receiving roller supported to be rotatable around a rotating axis; - a press cutting roller which is disposed opposite the receiving roller and supported to be rotatable around a rotating axis parallel to the rotating axis of the receiving roller; - a press cutting blade which is disposed on a part of an outer peripheral surface of the press cutting roller, and press-cuts the band-like material conveyed through a space between the receiving roller and the press cutting roller by the carrying mechanism to cut one tab from the end part of the band-like current collector; and - a driving section configured to drive and rotate the receiving roller and the press cutting roller in rotating directions different from each other, wherein the carrying mechanism is configured to alternately repeat a feeding action for feeding the band-like material in a feeding direction (da) by rotating the rollers (91, 92) in first directions (d3a, d4a), to cut the one tab from the end part of the band-like current collector by the press cutting roller, and a returning action for returning the band-like material in an opposite direction (db) after the feeding action by rotating the rollers (91, 92) in second rotating directions (d3b, d4b). - a case; - an electrode group provided in the case, comprising a positive electrode, a negative electrode and a separator, and the positive electrode, the negative electrode and the separator being spirally coiled in a flat form; - positive electrode tabs which are electrically connected to at least two positions among tab positions P n of the positive electrode and projected from one end surface of the electrode group; and - negative electrode tabs which are electrically connected to at least two positions among tab positions N n of the negative electrode and projected from the one end surface, - a carrying mechanism for conveying a band-like material comprising a band-like current collector and an active material-containing layer formed on the band-like current collector excluding an end part parallel to a long side of the band-like current collector, the carrying mechanism comprising a pair of rollers (91, 92) and a driving section configured to support the rollers (91, 92) in a rotatable manner; - a receiving roller supported to be rotatable around a rotating axis; - a press cutting roller which is disposed opposite the receiving roller and supported to be rotatable around a rotating axis parallel to the rotating axis of the receiving roller; - a press cutting blade which is disposed on a part of an outer peripheral surface of the press cutting roller, and press-cuts the band-like material conveyed through a space between the receiving roller and the press cutting roller by the carrying mechanism to cut one tab from the end part of the band-like current collector; and - a driving section configured to drive and rotate the receiving roller and the press cutting roller in rotating directions different from each other,