Abstract
McTaggart has an insight that changes of property rely on changes of tense (McTaggart 1908). As I show in this paper, he fails to define A-series as a series for changes of tense, and therefore his proof for the unreality of time is unsuccessful. A-series found in the proof is reduced to a number of mere indexicals of time, and this reduction is pushed forward in Dummett's defense. My aim in this paper is not only to check the validity of their arguments but to investigate invincible difficulties faced in defining changes of tense. The latter is my main aim, and the former is a preliminary argument for it.