Provided is a printed matter, a printed matter forming apparatus, and a printed matter forming method, which improve the expression of the texture. A lower layer having an upper surface provided with concavities and convexities different for each region; an image layer provided above the lower layer, the image layer forming an image and transmitting part of incident light towards the lower layer; and a surface layer provided above the image layer, the surface layer having an upper surface provided with concavities and convexities different for each region, the surface layer transmitting part of incident light towards the image layer are included. This allows various textures to be expressed fully.