A bill deposit/withdrawal machine includes a deposit/withdrawal port mounted in a machine casing having a slot for users to deposit bills or for discharging bills, said deposit/withdrawal port delivering the bills deposited by users and discharging bills to users. The deposit/withdrawal port includes at least a delivering mechanism for delivering bills deposited by users, and a push plate operation mechanism for moving a push plate which forms an accepting unit and which supports bills. A bill hopper provided in the deposit/withdrawal port is provided with a movable structure and is disposed in a position suitable for discharging bills in the slot.