We consider the pionic atom formation in the (d, 3 He) reaction on an odd-neutron-number nuclear target. In the (d, 3 He) reaction on the odd-neutron nuclear target, we can observe the pionic states in the even-neutron nucleus with spin-parity 0 +. We expect that this pionic state does not have the additional shifts due to the effects of the residual interaction between neutron-hole and pionic states. For the even-neutron nuclear target cases, we may have to take into account the residual interaction effects to deduce the binding energies of the pionic states precisely from the high precision experimental data since the final pionic states are the pion-particle plus neutron-hole [π ⊗ n −1 ] states. Thus, the study of the (d, 3 He) reaction on the odd-neutron target is considered to be important to deduce extremely precise information on the binding energies of the observed pionic states, and to know the pion properties and aspects of the symmetries of the strong interaction at finite density. We modify the formula of the even-even nuclear target case to study the pionic atom formation spectra in the odd-neutron target reaction. We find that we can see clearly the peak structure of the pionic 1s state formation with the ground state of the daughter nucleus 116 Sn which does not have the additional shifts due to the residual interaction effects.