A stereoscopic image forming device in a ring-shape or a shape partly using a ring-shape when viewed from above and a manufacturing method of the same, in which a plurality of first vertical light reflective members 12 are provided in one side of a transparent flat plate material 16 and a plurality of second vertical light reflective members 14 are provided in the other side of the transparent flat plate material 16. The first vertical light reflective members 12 are arranged radially around a reference point X, whereas the second vertical light reflective members 14 are arranged concentrically around a reference point Y overlapping the reference point X when viewed from above. The first vertical light reflective members 12 and the second vertical light reflective members 14 orthogonally intersect each other when viewed from above.