A magnetic information processing apparatus for registering transaction information on a line in a document and storing the location of the line in magnetic media attached to the document, the magnetic information processing apparatus comprising: a magnetic head; a document receptacle configured to receive the document, the magnetic media storing at least one registration position information indicating the location of the line where previous transaction information is registered; and a processing unit; characterized in that the registration position information comprises at least a date information, the date information including a date on which the registration position information indicating the location of the line where previous transaction information is registered onto the magnetic media; and the processing unit is programmed to: control the magnetic head to read first registration position information from a first path across the magnetic media, move along a second path across the magnetic media, and read additional registration position information from the second path across the magnetic media; based on the respective date information included in the first and in the additional registration position information, compare the first registration position information and the additional registration position information from the first and second path across the magnetic media read by the magnetic head to each other to extract the most recent previous registration position information indicating the location of the line where the most recent previous transaction information is registered; and output the extracted most recent previous registration position information. a magnetic head; a document receptacle configured to receive the document, the magnetic media storing at least one registration position information indicating the location of the line where previous transaction information is registered; and a processing unit; characterized in that the registration position information comprises at least a date information, the date information including a date on which the registration position information indicating the location of the line where previous transaction information is registered onto the magnetic media; and the processing unit is programmed to: control the magnetic head to read first registration position information from a first path across the magnetic media, move along a second path across the magnetic media, and read additional registration position information from the second path across the magnetic media; based on the respective date information included in the first and in the additional registration position information, compare the first registration position information and the additional registration position information from the first and second path across the magnetic media read by the magnetic head to each other to extract the most recent previous registration position information indicating the location of the line where the most recent previous transaction information is registered; and output the extracted most recent previous registration position information. control the magnetic head to read first registration position information from a first path across the magnetic media, move along a second path across the magnetic media, and read additional registration position information from the second path across the magnetic media; based on the respective date information included in the first and in the additional registration position information, compare the first registration position information and the additional registration position information from the first and second path across the magnetic media read by the magnetic head to each other to extract the most recent previous registration position information indicating the location of the line where the most recent previous transaction information is registered; and output the extracted most recent previous registration position information.