Fluorescence molecular tomography (FMT) serves as a pivotal modality for preclinical tumor screening. While single-view FMT offers distinct advantages in data acquisition efficiency and cost-effectiveness, the scarcity of projection views severely exacerbates photon scattering-induced depth ambiguity, rendering 3D volumetric recovery a highly ill-posed inverse problem. To address these challenges, we propose a physics-inspired spectral topology aware reconstruction network (STAR-Net). Specifically, STAR-Net establishes a synergistic framework: initially, a frequency domain decoupling strategy is introduced to simulate the physical characteristics of diffuse light fields; building on this, a differentiable inverse spectral gating (DISG) mechanism is utilized to explicitly impose low-pass spectral regularization for precise depth recovery; and further, a dual-domain synergistic module is integrated to dynamically fuse spatial and frequency features, achieving high-fidelity detail preservation. Extensive experiments on the Digimouse benchmark demonstrate that the proposed STAR-Net achieves the highest dice coefficient under single-view conditions, validating that explicit spectral topology modeling is a powerful paradigm for mitigating depth ambiguity.