The present invention provides a bill handling device which can realize a reduction in size, an increase in capacity and a reduction in processing time and improves satisfaction of users. The support, the heat-sensitive recording layer, and the protective layer are provided in this order. In another embodiment, the trench bottom in amorphized and the trench walls are left as single crystal silicon so that oxide can be grown much faster and thicker on the trench bottom than on the trench walls during an oxide growth step.