A generation system and a generation method for a perspective image are disclosed. The present disclosure acquires a tomographic data set of a target object, determines a rotation information corresponding to a designated perspective of the target object, makes the perspective face a projection plane by rotating the tomographic data set or moving the projection plane based on the rotation information, and merges multiple slice images of the tomographic data set toward the projection plane to obtain a 2D image of the perspective of the target object. The present disclosure can effectively generate the 2D image of the designated perspective of the target object.