In this paper, we propose a method for calculating the three-dimensional (3D) position and orientation of a pallet placed on a shelf on the side of a forklift truck using a 360-degree camera. By using a 360-degree camera mounted on the forklift truck, it is possible to observe both the pallet at the side of the forklift and one several meters ahead. However, the pallet on the obtained image is observed with different distortion depending on its 3D position, so that it is difficult to extract the pallet from the image. To solve this problem, a method [1] has been proposed for detecting a pallet by projecting a 360-degree image on a vertical plane that coincides with the front of the shelf to calculate an image similar to the image seen from the front of the shelf. At the same time as the detection, the approximate position and orientation of the detected pallet can be obtained, but the accuracy is not sufficient for automatic control of the forklift truck. In this paper, we propose a method for accurately detecting the yaw angle, which is the angle of the front surface of the pallet in the horizontal plane, by projecting the 360-degree image on a horizontal plane including the boundary line of the front surface of the detected pallet. The position of the pallet is also determined by moving the vertical plane having the detected yaw angle back and forth, and finding the position at which the degree of coincidence between the projection image on the vertical plane and the actual size of the front surface of the pallet is maximized. Experiments using real images taken in a laboratory and an actual warehouse have confirmed that the proposed method can calculate the position and orientation of a pallet within a reasonable calculation time and with the accuracy necessary for inserting the fork into the hole in the front of the pallet.