A banknote handling apparatus configured to handle banknotes, comprising: a first storage unit configured to store the banknotes by winding the banknotes and a tape on a reel , and to feed the stored banknotes; a second storage unit configured to store and feed the banknotes; a transport unit configured to transport the banknotes between the first storage unit and the second storage unit ; a recognition unit configured to recognize the banknotes during transport by the transport unit ; and a control unit configured to allow the banknotes in the first storage unit to be fed and stored in the second storage unit , and thereafter to allow the banknotes stored in the second storage unit to be fed and stored in the first storage unit , and recognized by the recognition unit , in order to perform a reconciliation process for determining an inventory amount in the first storage unit , wherein when the banknotes are stored in the first storage unit , the control unit allows the banknotes to be provided with a mark associated with inventory amount information of the first storage unit while the banknotes are being stored in the first storage unit , and to perform the reconciliation process, the control unit is configured to allow some of the banknotes stored in the first storage unit to be fed from the first storage unit , based on the mark, for recognition by the recognition unit , and to determine an inventory amount in the first storage unit based on a result of the recognition and the inventory amount information associated with the mark, characterized in that the first storage unit is configured to store the banknotes by winding the banknotes on the reel , with a predetermined gap between adjacent ones of the banknotes, and the mark is provided between transactions in which the banknotes are stored in the first storage unit , and the mark is an interval larger than the predetermined gap. a first storage unit configured to store the banknotes by winding the banknotes and a tape on a reel , and to feed the stored banknotes; a second storage unit configured to store and feed the banknotes; a transport unit configured to transport the banknotes between the first storage unit and the second storage unit ; a recognition unit configured to recognize the banknotes during transport by the transport unit ; and a control unit configured to allow the banknotes in the first storage unit to be fed and stored in the second storage unit , and thereafter to allow the banknotes stored in the second storage unit to be fed and stored in the first storage unit , and recognized by the recognition unit , in order to perform a reconciliation process for determining an inventory amount in the first storage unit , wherein when the banknotes are stored in the first storage unit , the control unit allows the banknotes to be provided with a mark associated with inventory amount information of the first storage unit while the banknotes are being stored in the first storage unit , and to perform the reconciliation process, the control unit is configured to allow some of the banknotes stored in the first storage unit to be fed from the first storage unit , based on the mark, for recognition by the recognition unit , and to determine an inventory amount in the first storage unit based on a result of the recognition and the inventory amount information associated with the mark, characterized in that the first storage unit is configured to store the banknotes by winding the banknotes on the reel , with a predetermined gap between adjacent ones of the banknotes, and the mark is provided between transactions in which the banknotes are stored in the first storage unit , and the mark is an interval larger than the predetermined gap. <EOS>