We have fabricated a 180 °-twisted bilayer ReSe2 by stacking two centrosymmetric monolayer ReSe2 flakes in opposite directions, which is expected to cause the loss of spatial inversion symmetry. We successfully observed spatial inversion-symmetry breaking, in contrast to the monolayer and natural bilayer ReSe2 by the second harmonic generation. ARPES measurements further revealed emergent band dispersions in the 180 °-twisted bilayer ReSe2, distinct from those of the monolayer ReSe2 used in its fabrication. The band calculation shows the finite lifting of spin degeneracy (∼50 meV) distinct from natural monolayer and bilayer ReSe2, which demonstrates that the spin-momentum locked state leading to Berry curvature related phenomena can be realized even with the stacking of centrosymmetric monolayers. Published by the American Physical Society 2024