We have proposed a new incineration system for clean and effective treatment system for waste liquids. Its main part consists of a triple coaxial tube burner, which is combined with a circulating fluidized bed and the SNCR method using a urea solution. In this paper, we focused on simultaneous reduction characteristics of NOx and SO2. Experimental results for the injection of urea solution show that the NOx reduction effect is inhibited by the temperature fall that results from of introduction particles into the riser. However, appropriate feed position and rate of introduction can improve this problem. We investigated the relationship between Ca/S molar ratio and SO2 reduction characteristics by experiments using limestone. SO2 removal efficiency reached 93% at Ca/S=5.0 in this work. A model of intra-particle diffusion control of SO2 can explain this correlation. NOx emission behavior in experiments using limestone indicated the possibility of simultaneous reduction of NOx and SO2 in this system.