The present invention is related to a process oil using as a raw material a deasphalted oil obtained by deasphalting a vacuum residual oil of a crude oil and a manufacturing method of the process oil, the process oil having properties of: (a) a polycyclic aromatics (PCA) content of less than 3 mass %; (b) a viscosity (100° C.) of 40 to 70 mm2/s; (c) an aniline point of 85 to 100° C.; (d) a flash point of 250° C. or higher; (e) an aromatic hydrocarbon content of 40 to 55 mass %; and (f) a polar substance content of 10 to 15 mass %. The present invention is also related to a process oil and a manufacturing method of the process oil, the process oil obtained by mixing: an extract obtained by deasphalting and solvent-extracting a vacuum residual oil of a crude oil; and a lubricant base oil having a polycyclic aromatics (PCA) content of less than 3 mass %, and having properties of: (a) a polycyclic aromatics (PCA) content of less than 3 mass %; (i) a viscosity (100° C.) of 30 to 80 mm2/s; (j) an aniline point of 90° C. or lower; (k) a flash point of 240° C. or higher; (l) a benzo(a)pyrene content of 1 mass ppm or less; (m) a specified aromatic compound content of 10 mass ppm or less; and (n) a polar substance content of 10 to 30 mass %.