A versatile silicone resin reflective substrate which exhibits high reflectance of high luminance light from an LED light source over a wide wavelength from short wavelengths of approximately 340-500 nm, which include wavelengths from 380-400 nm near lower limit of the visible region, to longer wavelength in the infra-red region. The silicone resin reflective substrate has a reflective layer which contains a white inorganic filler powder dispersed in a three-dimensional cross linked silicone resin, the inorganic filler powder having a high reflective index than the silicone resin. The reflective layer is formed on a support body as a film, a solid, or a sheet. The silicone resin reflective substrate can be easily formed as a wiring substrate, a packaging case or the like, and can be manufactured at low cost and a high rate of production.