NOVELTY - Source gas (I) containing tin tetrachloride and water is diluted with inert gas, and supplied to form transparent electroconductive film (I) on a substrate (20). Source gas (II) containing tin tetrachloride and water is diluted with inert gas, and supplied to form transparent electroconductive film (II) on film (I). Source gas (III) containing tin tetrachloride and water is diluted and supplied to form transparent electroconductive film (III) on film (II), and to form a transparent electrode film. Gas (I), gas (II) and gas (III) differ in ratio of oxygen and tin.    USE - For forming transparent electrode film used for manufacture of solar cell (claimed).    ADVANTAGE - The transparent electrode film of high visible light transmittance, high haze and low resistivity, is efficiently formed.    DETAILED DESCRIPTION - Source gas (I) containing tin tetrachloride and water of ratio (I) of oxygen with respect to tin is diluted with an inert gas to dilution ratio (I), and supplied to form transparent electroconductive film (I) on a substrate. Source gas (II) containing tin tetrachloride and water of ratio (II) of oxygen with respect to tin is diluted with an inert gas to dilution ratio (II), and supplied to form transparent electroconductive film (II) on film (I). Source gas (III) containing tin tetrachloride and water of ratio (III) of oxygen with respect to tin is diluted with an inert gas to dilution ratio (III), and supplied to form transparent electroconductive film (III) on film (II), to form a transparent electrode film. The ratio (I) of oxygen with respect to tin is greater than ratio (II) of oxygen with respect to tin and ratio (III) of oxygen with respect to tin. The dilution ratio (I) is greater than dilution ratio (II) and dilution ratio (III).    DESCRIPTION OF DRAWING(S) - The figure shows the schematic diagram of apparatus used for forming the transparent electrode film. (Drawing includes non-English language text)    Chambers (1-5)    Substrate (20)