To make it possible to omit advance preparation for processing a sheet using a header card at a cash collection center. A sheet processing apparatus includes: a recognition unit that recognizes a kind of a sheet; a transport unit that transports the recognized sheet; a storage unit that stores therein a sheet group consisting of the transported sheets; and a control unit. The sheets include a first sheet to which value is given, and a second sheet to which identification information for identifying the sheet group is given in advance. The control unit controls the transport unit based on a recognition result by the recognition unit such that the transport unit transports at least one of the sheets recognized as the first sheet to be received by the storage unit and at least one of the sheets recognized as the second sheet into the storage unit.