A plurality of flat tubes formed as a tube having notches by linearly cutting upper and lower parts from a hollow flat circular doughnut shape are stacked to structure a tube laminate. It is attached to a case so that a notch aligns with the notch and faces upward by an exhaust inflow end plate and that a notch aligns with the notch and faces downward by an exhaust outflow end plate. A cutoff valve is provided at an exhaust outflow end of an exhaust communication tube passing through the center of the tube laminate by heat insulation. While an internal combustion engine is warming up, the cutoff valve is closed to cause the exhaust to flow in gaps of the respective flat tubes from upward to downward as a whole and also a heat exchange medium is caused to flow in the respective flat tubes from downward to upward as a whole to have heat exchanged between the exhaust and the heat exchange medium to recover the exhaust heat.