NOVELTY - The solar cell comprises a semiconductor substrate (110), an n+ region (130) alternately disposed on a surface of the semiconductor substrate, first electrodes (170c) connected to the n+ region, a p+ region (140) alternately disposed on the surface of the substrate and separated from the n+ region, a second electrode (180c) connected to the p+ region, a first dielectric layer (150) that has a positive fixed charge and is disposed between adjacent first electrodes of the first electrodes, and a second dielectric layer (160) that has a negative fixed charge.    USE - Used as a solar cell such as a photoelectric conversion device.    ADVANTAGE - The solar cell is economical and simple to manufacture, and has improved light conversion efficiency, reduced reflectance characteristics, increased light absorption characteristics and enhanced contact characteristics.    DETAILED DESCRIPTION - The solar cell comprises a semiconductor substrate (110), an n+ region (130) alternately disposed on a surface of the semiconductor substrate, first electrodes (170c) connected to the n+ region, a p+ region (140) alternately disposed on the surface of the substrate and separated from the n+ region, a second electrode (180c) connected to the p+ region, a first dielectric layer (150) that has a positive fixed charge and is disposed between adjacent first electrodes of the first electrodes, and a second dielectric layer (160) that has a negative fixed charge and is disposed on the surface of the substrate in a region, where the first and second electrodes are omitted. The first dielectric layer consists of oxide, nitride, and/or oxynitride, and has a positive fixed charge density of 1x 1011 cm-2 to 1x 1013 cm-2 and a thickness of 10-200 nm. The second dielectric layer consists of oxide, nitride, and/or oxynitride, has a negative fixed charge density of -1x 1010 cm-2 to -1x 1013 cm-2, a larger surface area than that of the first dielectric layer and a thickness of 10-200 nm, and is removed from a position corresponding to an overlapping region with the first dielectric layer. An INDEPENDENT CLAIM is included for a method of manufacturing a solar cell.    DESCRIPTION OF DRAWING(S) - The diagram shows a cross-sectional view of a solar cell.    Semiconductor substrate (110)    N+ region (130)    P+ region (140)    First dielectric layer (150)    Second dielectric layer (160)    First electrode (170c)    Second electrode. (180c)