Board Thread:Naruto Discussions/@comment-27296281-20170721061114/@comment-32569165-20170721230430

Well for starters you can't just "make one" by combining all the 5 elements. So far Only Kaguya, Hagoromo, Hamura, Hagoromo's sons, Jinchuriki of the 10-tails, So6p mode can do that.

As to why Naruto for example can't create anymore, I have no idea. All we know is that if it's destroyed or it goes farther than 70m, it is lost forever.