<p>A banknote handling system has an evaluation section that evaluates a degree of aging change since a newly-printed state for a plurality of factors including a first factor and a second factor concerning the property for each of given banknotes to assign the evaluated values, a frequency distribution calculation section to calculate two-variable simultaneous frequency distribution using the evaluated values related to the first factor and the evaluated values related to the second factor as the variables, and a judgment condition setup section to set up the judgment condition defining a relationship between the evaluated values to be assigned for each of the first factor and the second factor and accepted or rejected banknotes. The banknotes are judged to be accepted or rejected in accordance with the evaluated values assigned to the banknotes for each of the first factor and the second factor and the judgment condition. This makes it easy to judge the banknotes to be accepted or rejected, considering the degree of aging change (degree of deterioration) related to a plurality of factors in a comprehensive manner.</p>
