NOVELTY - The method comprises forming a first sacrificial layer on a portion of a surface of a substrate (10) of a solar cell, forming a first electrode layer (12) of the solar cell on the substrate and on the first sacrificial layer, dividing the first electrode layer by removing the first sacrificial layer and a portion of the first electrode layer formed on the first sacrificial layer, forming a second sacrificial layer on a portion of a surface of the first electrode layer, and forming a semiconductor layer (13) of the solar cell on the first electrode layer and on the second sacrificial layer.    USE - The method is useful for manufacturing a solar cell such as a copper indium gallium selenide-type solar cell and cadmium telluride-type solar cell.    ADVANTAGE - The method is capable of simply manufacturing the solar cell with high conversion efficiency.    DETAILED DESCRIPTION - The method comprises forming a first sacrificial layer on a portion of a surface of a substrate (10) of a solar cell, forming a first electrode layer (12) of the solar cell on the substrate and on the first sacrificial layer, dividing the first electrode layer by removing the first sacrificial layer and a portion of the first electrode layer formed on the first sacrificial layer, forming a second sacrificial layer on a portion of a surface of the first electrode layer, forming a semiconductor layer (13) of the solar cell on the first electrode layer and on the second sacrificial layer, dividing the semiconductor layer by removing the second sacrificial layer and a portion of the semiconductor layer formed on the second sacrificial layer, forming a third sacrificial layer on a portion of a surface of the semiconductor layer, forming a second electrode layer of the solar cell on the semiconductor layer and on the third sacrificial layer, and dividing the second electrode layer by removing the third sacrificial layer and a portion of the second electrode layer formed on the third sacrificial layer. The step of forming the first sacrificial layer includes applying a negative-type photosensitive resin as a sacrificial layer formation material on the portion of the surface of the substrate and drying the negative-type photosensitive resin. The first and second sacrificial layers have a thickness, which is greater than a thickness of the first and second electrode layers.    DESCRIPTION OF DRAWING(S) - The diagram shows a schematic view of a method for manufacturing a solar cell.    Substrate (10)    Base layer (11)    First electrode layer (12)    Semiconductor layer (13)    Unit cell. (40)