A cutting and transfer device (100) transfers a second sheet (2B) to a continuous body (12A) of a top sheet, the second sheet (2B) being formed by cutting a continuous body (12B) of a second sheet. The cutting and transfer device (100) comprises: a blade roll (120) provided with a blade (121) a receiving blade (130) affixed so as to face the blade roll (120) and a transfer roll (140) for transferring the second sheets (2B) to the continuous body (12A) of a top sheet. The transfer roll (140) receives, before cutting, an end (12B1) of the continuous body (12B) of a second sheet. The blade roll (120) and the receiving blade (130) cut the continuous body (12B) of a second sheet which is guided while the machine direction (MD) and the vertical direction are aligned with each other.
