A tape winder includes: a hub, around which a tape is wound overlappingly
and which forms a tape roll on the hub; a first guide roller, defining
the position of feeding of the tape into the tape roll being formed on
the hub while pressing an outer peripheral surface of the tape roll; and
a moving mechanism, moving the first guide roller away from the rotation
axis of the hub as the tape roll increases in diameter. A rotation axis
of the first guide roller is positioned along a normal to a reference
surface and the rotation axis of the hub intersects the rotation axis of
the first guide roller at an angle .theta.. The tape is processed to
provide winding curl to the tape through winding the tape on a tapered
hub with inclination and a heat treatment to fix the winding curl.