Magic Maker: Isekai Mahou no Tsukurikata

Little Shion has a secret: he's the reincarnation of a man from another world who died longing for magic! Hoping that he might at last harness the power of magic in this new world, he finds that magic doesn't exist here either. But when Shion visits a lake with his sister, he witnesses a mysterious phenomenon that seems like the magic he yearns for! If magic does not exist, can he make it himself?

(Source: Seven Seas Entertainment)