NOVELTY - The cell (1) has a conductive type substrate i.e. n-type substrate, including an emitter region (121), where the substrate is opposite to another conductive type substrate (110) i.e. p-type substrate. The region forms a p-n junction with the substrate. An anti-reflection layer (131) is positioned on the emitter region. A front electrode (140) is connected to the emitter region. Another anti-reflection layer (132) is positioned on the former layer and the electrode. A back electrode (151) is connected to the substrate. A bus bar (142) is connected to the emitter region and the front electrode.    USE - Solar cell for generating electric energy from solar energy.    ADVANTAGE - The anti-reflection layer reduces reflectivity of light incident on the solar cell, and increases selectivity of a particular wavelength region, thus improving efficiency of the solar cell. The anti-reflection layer performs passivation function that converts defect into stable bonds so as to prevent or reduce a recombination and disappearance of carriers i.e. electrons, moving to a surface of the substrate. The cell provides a potential barrier formed by a difference between impurity concentrations of a conductive region of the substrate and a back surface field region, so that potential barrier prevents or reduces electrons from moving to the back surface field region and makes easier for holes to move to the back surface field region such that an amount of charges lost by the recombination and the disappearance of the electrons and holes around the back surface of the substrate is reduced, and movement of charges to the back electrode increases by accelerating a movement of desired charges, thus improving charge transfer efficiency from the substrate to the back electrode. The anti-reflection layer is positioned on a set of finger electrodes in which a conductive tape is not attached and exposed, so that corrosion or characteristic charge of the finger electrodes due to moisture or impurities from outside is prevented or decreased. The cell reduces manufacturing cost of the substrate, so that manufacturing cost of the cell can be reduced and time for manufacturing the cell is reduced.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is also included for a method for manufacturing a solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a top perspective view of a solar cell.    Solar cell (1)    Conductive type substrate (110)    Emitter region (121)    Anti-reflection layers (131, 132)    Front electrode (140)    Bus bar (142)    Back electrode (151)