The article considers possibility of applying the concept of descriptive metaphysics to the project of Kant's transcendental philosophy. According to analytical philosophy, descriptive metaphysics is the description of structures of thinking about the world. The basis for describing acts of thinking about the world from Kant's point of view is the description of forms of intuition. Transcendental (descriptive) analysis of understanding must be preceded by transcendental (descriptive) aesthetics as an investigation of pure intuitions of space and time. Phenomenon of time is considered as a condition for determining the concepts "judgment", "category of understanding", "pure understanding" and "object of knowledge".