The present invention relates to: a toe sock having toe holes, which are formed by vertically backstitching between the toes of a sock and into which the toes are separately inserted; and a manufacturing method therefor and, more specifically, provided is a part, which has toe holes formed by vertically backstitching between the toes of a sock, formed into a flexible elastic part (20), wherein the elastic part (20) is manufactured by being woven with a flexible yarn and continuously forming wrinkles (22) flexible in the widthwise direction, thereby enabling the toes to be conveniently inserted and worn by the flexible movement of the elastic part (20) and providing an excellent appearance quality because of the low contraction deformation of the appearance of the sock.