tray 20 has an inclined state holding mechanism that holds the second position for example a configuration is supposed in which a supporting plate is disposed below the manual paper feed tray 20 in cases where the manual paper feed tray 20 is in the second position such a supporting plate abuts on a rear surface of the mounting plate 201 the rear surface being behind a surface on which the recording paper is mounted accordingly the manual paper feed tray 20 is supported the inclined state holding mechanism is not limited to such a mechanism and any mechanism may be applied in so far as the manual paper feed tray 20 can hold the second position with reference to fig5 and 6 the sheet guide 21 is disposed between the manual paper feed tray 20 and the recessed surface 14 ac the sheet guide 21 has an abutting plate 211 on which the recording paper abuts side plates 215 vertically formed at the two ends of the abutting plate 211 in the lateral direction 9 and the lid plate 212 vertically formed at the upper end of the abutting plate 211 the lid plate 212 includes the protrusion 212 a having a shape corresponding to and or matching a shape of the depressed portion 203 the sheet guide 21 is configured in a substantially flat plate shape the abutting plate 211 includes an upper right shaft 211 a e g a.