In a case of a refrigerant amount being short when a Rankine cycle starts operating, because the pressure difference does not occur across a refrigerant pump, refrigerant cannot be injected from a bypass circuit to the Rankine cycle, and therefore super-cooling degree cannot be controlled. An exhaust heat recovery system is provided that can adjust the super-cooling degree even in the case of the pressure difference not occurring across the refrigerant pump. The system includes a refrigerant tank, for storing refrigerant, which is connected by pipes to the low-pressure circuit side and the high-pressure circuit side of the Rankine cycle through a low-pressure-side valve and a high-pressure-side valve, respectively, and a temperature adjuster for adjusting internal temperature of the refrigerant tank.