NOVELTY - Solar cell comprises first electrode (30) electrically coupled to first surface (12) of semiconductor substrate (10); second conductive type emitter portion (20) adjacent to second surface (14) of semiconductor substrate; antireflective layer (26) on emitter portion, and comprising transparent electrode; and second electrode (40) on antireflective layer and electrically coupled to emitter portion through antireflective layer. The antireflective layer has refractive index that is not less than 1.5 in a spectrum of 400-1000 nm, and sheet resistance that is not greater than that of emitter portion.    USE - Solar cell.    ADVANTAGE - The solar cell has simple manufacturing method and excellent effect for preventing or reducing light reflection; and is capable of preventing or reducing damage induced by high temperature. The antireflective layer is formed of a transparent electrode having a refractive index (e.g. a predetermined refractive index). Thus, the second electrode can be electrically coupled to the emitter portion without the firing through method; and the reflection of the light can be effectively prevented or reduced in the solar spectrum. The manufacturing method of solar cell can be simplified; and a ratio of light utilization can be improved. The antireflective layer has a low sheet resistance (e.g. a predetermined sheet resistance) and acts as an electrode along with the second electrode. Thus, the effect of collecting the current can be improved. The first electrode (rear electrode) includes the first electrode portion (32) to be connected to the semiconductor substrate; and the second electrode portion (34) collects the charges. Thus, the energy conversion efficiency of the solar cell can be increased. The solar cell can be thinner; and the manufacturing cost of the solar cell can be reduced. Since the first electrode portions formed for an electrical connection can be formed with a small area, the rear passivation layer can be formed with a large area. Thus, a recombination of charges is effectively prevented or reduced. When the first passivation layer is formed of amorphous silicon and the first electrode portion is formed of aluminum, because silicon and aluminum can be diffused at a low temperature, a connecting portion that is electrically connected to the semiconductor substrate can be formed at a low temperature, i.e. the first electrode portion of the first electrode can be formed at a low temperature without a firing through process. Since the second electrode is formed by using a paste including silver or silver oxide particles having a diameter of nanometers, the second electrode can be formed by heat treatment at a low temperature without the firing through process. Thus, damage to the solar cell that is induced at a high temperature can be prevented or reduced; and manufacturing method can be simplified. Because the second electrode portion has high electrical conductivity, the second electrode portions can collect the charges excellently; and the power consumption can be reduced.    DETAILED DESCRIPTION - A solar cell comprises first conductive type semiconductor substrate (10) having a first surface (12) and a second surface (14) facing away from each other; a first electrode (30) electrically coupled to the first surface of the semiconductor substrate; a second conductive type emitter portion (20) adjacent to the second surface of the semiconductor substrate; an antireflective layer (26) on the emitter portion, and comprising a transparent electrode; and a second electrode (40) on the antireflective layer and electrically coupled to the emitter portion through the antireflective layer. The antireflective layer has a refractive index that is not less than 1.5 in a spectrum of 400-1000 nm, and a sheet resistance that is not greater than that of the emitter portion. An INDEPENDENT CLAIM is included for a method of manufacturing a solar cell comprising preparing semiconductor substrate; forming an emitter portion on the second surface of the semiconductor substrate; forming a passivation layer (22) on the first surface of the semiconductor substrate; forming a first electrode layer on the passivation layer; heat-treating the first electrode layer to form a first electrode comprising a connection part formed by diffusing a material of the passivation layer with a material of the first electrode layer; forming an antireflective layer comprising a transparent electrode on the emitter portion; and forming a second electrode on the antireflective layer.    DESCRIPTION OF DRAWING(S) - The drawing is a cross-sectional schematic view showing the manufacture of solar cell.    Semiconductor substrate (10)    First surface of semiconductor substrate (12)    Second surface of semiconductor substrate (14)    Emitter portion (20)    Passivation layer (22)    Antireflective layer (26)    First electrode (30)    First electrode portion (32)    Second electrode portion (34)    Second electrode (40)