also transmitted to the sheet post processing apparatus 11 the label sheet sent to the sheet post processing apparatus 11 having received this instruction is cut by being irradiated with the laser beam l according to information on the range of the maximum obtainable number of labels which was calculated by the image forming apparatus 1 the label sheet is comprised of a label part and a release paper part support part and the laser power can be arbitrarily adjusted such that only the label part is cut for half cutting by the laser beam the label sheet having undergone the laser cutting process is conveyed as it is through the sheet post processing apparatus 11 since the release paper has not been cut as described above it should be noted that the number of labels to be obtained can reduced by configuration of the later cutting processing by the user conventionally a punch and die or the like tools have been used to cut a sheet material however it is actually impossible to provide the punches and dies to suit the preferences of all users in terms of space prices and reasonableness further even if two or three types of punches and dies corresponding to typical shapes are provided the punches and.