Recently, Kim and Imamura and Yokoyama derived an exact formula for superconformal indices in three-dimensional field theories. Using their results, we prove analytically the equality of superconformal indices in some U(1)-gauge group theories related by the mirror symmetry. The proofs are based on the well known identities of the theory of $q$-special functions. We also suggest the general index formula taking into account the $U(1)_J$ global symmetry present for abelian theories.
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