  We investigate the effects of non-commutative geometry on the topological
aspects of gauge theory using a non-perturbative formulation based on the
twisted reduced model. The configuration space is decomposed into topological
sectors labeled by the index nu of the overlap Dirac operator satisfying the
Ginsparg-Wilson relation. We study the probability distribution of nu by Monte
Carlo simulation of the U(1) gauge theory on 2d non-commutative space with
periodic boundary conditions. In general the distribution is asymmetric under
nu -> -nu, reflecting the parity violation due to non-commutative geometry. In
the continuum and infinite-volume limits, however, the distribution turns out
to be dominated by the topologically trivial sector. This conclusion is
consistent with the instanton calculus in the continuum theory. However, it is
in striking contrast to the known results in the commutative case obtained from
lattice simulation, where the distribution is Gaussian in a finite volume, but
the width diverges in the infinite-volume limit. We also calculate the average
action in each topological sector, and provide deeper understanding of the
observed phenomenon.
