To provide a new active material for a nonaqueous electrolyte secondary battery, capable of being used as a negative active material of a lithium secondary battery and provide the manufacturing method of it.

A tin oxide layer body formed by stacking tin oxide layers 1, 2 and having orientation in the stacking direction is used. The tin oxide layer body is prepared by mixing an aqueous solution of a tin raw material and an aqueous solution of a surfactant 3, and when the tin oxide layer body is used as the negative active material of a lithium secondary battery, lithium is inserted between the layers and forms the structure represented by the composition formula, LixSnyVzOq (where x<0, y>0, z>0, q>0, and b is a surfactant).