To provide an intermediate transfer belt where a toner image formed on a face of photoreceptor drum can be accurately received, the received toner image can be accurately transferred to a secondary transfer body and no transfer failure is generated in a formed image and a method of its manufacture.

In the intermediate transfer belt that is applied in an electrophotographic process, a base material layer 10, an intermediate layer 20 and a releasing layer 30 are laminated and the intermediate layer 20 comprises a sponge-like elastic body. In the method of manufacture, a forming process of material layer for formation of the releasing layer, a forming process of the material layer for formation of the intermediate layer, a vulcanizing process of the material layer for formation of the releasing layer and the material layer for formation of the intermediate layer (a forming process for the releasing layer and the intermediate layer), a forming process of the base material layer and a detaching process of a cylindrical laminate are included.