A sheet processing apparatus, comprising: an input section configured to receive a sheet; a dispensing section configured to dispense the sheet and structured separately from the input section, the dispensing section being provided below the input section; a transporter (120, 125, 135, 140, 160, 180, 240) configured to transport the sheet input through the input section to the dispensing section, the transporter having a terminal end disposed above the dispensing section; a storage (210, 220, 230, 250) configured to store the sheet; and at least one diverting section (130, 150, 170) configured to divert the sheet transported by the transporter to the storage, wherein the transporter includes: a first transport path section configured to transport the sheet from a first side of the sheet processing apparatus to a second side of the sheet processing apparatus, the first side having the input section arranged thereat and the second side being opposite to the first side, a second transport path section (135, 140, 160, 180) configured to transport the sheet toward the dispensing section in a direction from the second side to the first side, and a turning-back section configured to connect the first transport path section and the second transport path section to each other, wherein at least a part of the second transport path section is formed so as to be inclined downward toward the terminal end, wherein the at least one diverting section is disposed at the second transport path section, wherein the storage includes a first storage, and a second storage (210, 220, 230), wherein the second storage is disposed at a position further apart from the input section than the first storage is, wherein an upper end of the first storage is formed at a position lower than an upper end of the second storage, wherein a diversion point (A1, B 1, C1) for each of the first storage and the second storage at which the sheet is diverted by the at least one diverting section is provided at a position higher than a terminal end of the second transport path section, and the diversion point for each of the first and second storage corresponding to a position where a trajectory drawn by the sheet when the sheet input through the input section is transported to the corresponding storage and a trajectory drawn by the sheet when the sheet input through the input section is transported to the dispensing section branch off. an input section configured to receive a sheet; a dispensing section configured to dispense the sheet and structured separately from the input section, the dispensing section being provided below the input section; a transporter (120, 125, 135, 140, 160, 180, 240) configured to transport the sheet input through the input section to the dispensing section, the transporter having a terminal end disposed above the dispensing section; a storage (210, 220, 230, 250) configured to store the sheet; and at least one diverting section (130, 150, 170) configured to divert the sheet transported by the transporter to the storage, wherein the transporter includes: a first transport path section configured to transport the sheet from a first side of the sheet processing apparatus to a second side of the sheet processing apparatus, the first side having the input section arranged thereat and the second side being opposite to the first side, a second transport path section (135, 140, 160, 180) configured to transport the sheet toward the dispensing section in a direction from the second side to the first side, and a turning-back section configured to connect the first transport path section and the second transport path section to each other, a first transport path section configured to transport the sheet from a first side of the sheet processing apparatus to a second side of the sheet processing apparatus, the first side having the input section arranged thereat and the second side being opposite to the first side, a second transport path section (135, 140, 160, 180) configured to transport the sheet toward the dispensing section in a direction from the second side to the first side, and a turning-back section configured to connect the first transport path section and the second transport path section to each other, wherein at least a part of the second transport path section is formed so as to be inclined downward toward the terminal end, wherein the at least one diverting section is disposed at the second transport path section, wherein the storage includes a first storage, and a second storage (210, 220, 230), wherein the second storage is disposed at a position further apart from the input section than the first storage is, wherein an upper end of the first storage is formed at a position lower than an upper end of the second storage, wherein a diversion point (A1, B 1, C1) for each of the first storage and the second storage at which the sheet is diverted by the at least one diverting section is provided at a position higher than a terminal end of the second transport path section, and the diversion point for each of the first and second storage corresponding to a position where a trajectory drawn by the sheet when the sheet input through the input section is transported to the corresponding storage and a trajectory drawn by the sheet when the sheet input through the input section is transported to the dispensing section branch off.