PURPOSE: To enhance denitration capacity and to miniaturize a reactor by reducing the leakage of ammonia and increasing the injection amt. of ammonia.

CONSTITUTION: In an exhaust gas treatment method introducing exhaust gas containing sulfur oxides and nitrogen oxides into a cross-flow moving bed reactor 2 packed with a carbonaceous catalyst while injecting ammonia into the exhaust gas to bring the same into contact with the carbonaceous catalyst to desulfurize/denitrate the same and heating and regenerating the carbonaceous catalyst subjected to the treatment of the exhaust gas, the reactor 2 is divided into a front catalyst bed 4 and a rear catalyst bed 5 and the exhaust gas is passed through the front catalyst bed 4 at first to be brought into contact with the carbonaceous catalyst. Thereafter, the exhaust gas is supplied to the rear catalyst bed 5 to be brought into contact with the carbonaceous catalyst supplied to the rear catalyst bed 5 from the front catalyst bed 4.