Layered oxides have been intensively studied due to their high designability for various electronic functions. Here we synthesize a new oxide as an epitaxial thin film form by pulsed laser deposition. Film characterizations including cross-section and plan-view transmission electron microscopy confirm that the film is composed of a twisted stack of triangular-lattice Rh and Bi layers. We foresee that the concept of twisted oxide layers will open up a new route to design further functional layered oxides.