[Problem to be solved] A first coil and a second coil are efficiently formed in the shape of a rectangular cylinder and in parallel to each other, by bending and processing a flat wire, and a linking part of each of the coils, is linked with the same material without welding or folding. [Means for solving the problem] Provided are: a first coil winding processing line having a first winding head forming a first coil part in the shape of a rectangular cylinder at one end part of a flat wire W; a second coil winding processing line disposed in parallel to the first coil winding processing line and having a second winding head on which a second coil part in the shape of a rectangular cylinder is formed at the other end part of the flat wire W and both of the coil parts are arranged to be adjacent to each other on an identical face; and a coil placement unit for conveying the flat wire W having the first coil part from the first coil winding processing line to the second coil winding processing line along each coil winding processing line.
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