Provided is an exhaust gas treatment device equipped with a tube reactor which has an exhaust gas intake port and an exhaust gas discharge port and to which a liquid for treating exhaust gas is supplied, and further equipped with a spinning part which has an intake end and a discharge end and spins the exhaust gas, wherein: the tube reactor has a liquid spray unit which is provided between the exhaust gas intake port and the exhaust gas discharge port and sprays a liquid inside the tube reactor; the exhaust gas travels through the interior of the tube reactor in a direction toward the exhaust gas discharge port from the exhaust gas intake port while the liquid spray unit spins in a pre-set spinning direction; the exhaust gas travels in the direction from the intake end toward the discharge end; the spinning part spins the exhaust gas in a pre-set spinning direction when viewed in the direction from the intake end toward the discharge end; and the spinning direction of the exhaust gas according to the liquid spray unit and the spinning direction of the exhaust gas according to the spinning part are the same when viewed from the exhaust gas travel direction.
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