To provide a tank raising and lowering vehicle which can be used for transport of both fluid and general cargo by keeping a cargo compartment equipped with a tank so as to be raised and permits the transport operation to be made efficient.

There are included the cargo compartment 2, a fluid storage tank 10 provided in the cargo compartment, and raising and lowering driving means 20 for raising and lowering the fluid storage tank 10 between the condition of being mounted on the floor surface 3 of the cargo compartment 2 and the condition of being close to the ceiling of the cargo compartment. When carrying the fluid, the vehicle permits the fluid to be stored in the tank by mounting the fluid storage tank 10 on the floor surface 3 of the cargo compartment. When carrying the cargo, the vehicle permits the fluid storage tank 10 being empty to be raised to an upper position of the cargo compartment 2, an open space to be formed at a prescribed height from the floor surface 3 and the cargo to be loaded into the open space.