NOVELTY - Water-absorptive layer (I) is formed (S110) in region (I) of substrate. Water-absorptive layer (II) is selectively formed (S120) in region (II). Layers (I,II) are made to water-absorb and dispersing agent is held (S130) by coating. Phosphorus of dispersing agent is diffused into the substrate by heating, and phosphorus-diffused layer (I) is formed in region (III) formed by removing region (II) from region (I), and diffused layer (II) is formed (S140) in region (II). The sheet resistance of diffused layer (II) is lower than that of diffused layer (I).    USE - Manufacture of diffused layer for solar cells and photovoltaic cells (claimed).    ADVANTAGE - The method enables easy formation of diffused layers using a selection emitter by selection arrangement of the dopant in the silicon substrate. The method enables manufacture of photovoltaic cells having excellent conversion efficiency.    DETAILED DESCRIPTION - Water-absorptive layer (I) which water-absorbs a liquid coated dispersing agent containing phosphorus, is formed in region (I) of the surface of a silicon substrate. Water-absorptive layer (II) which water-absorbs the coated dispersing agent is selectively formed in region (II) included by region (I). Layers (I,II) are made to water-absorb and the dispersing agent is held by coating on the layers. Phosphorus of the dispersing agent is diffused into the substrate by heat-processing the substrate, and phosphorus-diffused layer (I) is formed in region (III) formed by removing region (II) from region (I), and phosphorus-diffused layer (II) is formed in region (II). The sheet resistance of diffused layer (II) is lower than that of diffused layer (I). An INDEPENDENT CLAIM is included for manufacture of photovoltaic cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a flowchart of the manufacturing method of diffused layer. (Drawing includes non-English language text)    Formation of water-absorptive layers (S110,S120)    Holding process of dispersing agent (S130)    Phosphorus diffusion process (S140)