The present disclosure relates to a method and system for generating a target map as means for training a neural network and obtaining a sound source map regardless of the maximum number of sound sources, having a short computation time for inference, high spatial resolution and high sound source accuracy, and the method includes a grid generation step of generating grids each having a spacing within a given range at positions where sound sources are present in order to form a sound source map, a calculation step of calculating a result value for each of coordinates of the grids so that the result value is a local maximum at the position of a sound source and the result value decreases depending on the distance from the sound source, a matrix generation step of arranging the result values at positions on matrices corresponding to the respective coordinates of the grids, and a target map generation step of generating a target map having an image form by using the result values arranged in on the matrices.