To provide a filter for removing particulate matter removal from exhaust gas which has a catalytic function for nitrogen oxide removal and capable of efficiently removing nitrogen oxide and soot and dust from exhaust gas containing sulfur and ashes (particulate matter) in a high content and to provide an exhaust gas treatment method.

The filter for removing particulate matter has a layered structure formed by layering pairs of a porous corrugated sheet 1 and a porous flat sheet 2 in a manner that the ridge lines of porous corrugated sheets are reciprocally set at right angles. One face between side faces at right angles to the ridge lines of the corrugated sheets of the layered structure or neighboring two faces, which are mutually rectangular side faces, are sealed to form exhaust gas flow-in channels and exhaust gas flow-out channels between neighboring porous corrugated sheets sandwiching the porous flat sheet in the filter. A catalytic component for nitrogen oxide reduction removal by ammonia or urea is deposited only in the flow-out channels or in flat sheets and corrugated sheets forming the flow-in channels and flow-out channels.