[Object]The purpose is to provide a cooling and heating device.[Solution]This cooling and heating device includes: a fuel cell device including a fuel cell; a heating unit which utilizes the heat of exhaust gas discharged from the fuel cell; a thermoacoustic cooler (14) including a cooling unit which performs a cooling function with use of the heat of the exhaust gas discharged from the fuel cell; and an exhaust gas switching unit (25) which allows the exhaust gas discharged from the fuel cell to be supplied to at least one of the thermoacoustic cooler (14) and the heating unit, whereby there can be provided a cooling and heating device which effectively utilizes the exhaust gas of a fuel cell.