PROBLEM TO BE SOLVED: To surely lower the elasticity of a predetermined part of a cut-form sheet having elasticity in the direction of intersecting the transport direction while maintaining the elasticity in the above direction outside of the predetermined part.SOLUTION: A processing device lowers the elasticity of a predetermined part in an elastic cut-form sheet transported in the transport direction. The device includes: a first roll which sucks the cut-form sheet transported in the transport direction in the elongated state of elongating in the intersecting direction intersecting the transport direction while rotating around a rotation axis along the intersecting direction to receive the same at a suction part of the outer peripheral surface and a second roll which rotates, interlocking with the first roll with the outer peripheral surface having a heating part opposite to the outer peripheral surface of the first roll. The predetermined part in the cut-form sheet held in the elongated state at the suction part of the first roll is heated by the heating part of the second roll, so that the elasticity of the predetermined part is lowered.
