Optical spectroscopy and photometry of SN 2006aj have been performed with the Subaru telescope at t > 200 days after GRB060218, the X-ray Flash with which it was associated. Strong nebular emission-lines with an expansion velocity of v ~ 7,300 km/s were detected. The peaked but relatively broad [OI]6300,6363 suggests the existence of ~ 2 Msun of materials in which ~1.3 Msun is oxygen. The core might be produced by a mildly asymmetric explosion. The spectra are unique among SNe Ic in (1) the absence of [CaII]7291,7324 emission, and (2) a strong emission feature at ~ 7400A, which requires ~ 0.05 Msun of newly-synthesized 58Ni. Such a large amount of stable neutron-rich Ni strongly indicates the formation of a neutron star. The progenitor and the explosion energy are constrained to 18 Msun < Mms < 22 Msun and E ~ (1 - 3) 10^{51} erg, respectively.