To shorten a movement amount of a sheet required for sending a leading end of the sheet to a record position and improve a process speed of an apparatus.

A sheet is transferred to set a leading end by rotating a transfer roller 36 rearward and forward after rotating a paper feed roller once. In this case, before starting the transfer, with reference to a marginal amount δ2 of a leading end of image data, a transfer amount of the sheet by the rearward and forward rotations of the transfer roller 36 is controlled in accordance with a marginal amount δ at the leading end of the sheet which is obtained by adding a marginal amount δ1 from the leading end of the sheet to a leading end of a recordable area to the marginal amount δ2 of the leading end of image data, and a forward transfer amount B of the sheet before the paper feed roller completely rotates once after the leading end of the sheet is detected.