NOVELTY - An intermediate conductive layer (24) is formed on conductive layer (22) through semiconductor layer (23) after removing conductive layer from first region by laser radiation. The intermediate layer and semiconductor layer are removed from second region by laser radiation. A semiconductor layer (25) is formed on intermediate layer. The semiconductor layers and intermediate layer are removed by a third region by laser radiation. A current path located between second and third regions is interrupted to prevent leakage current between conductive layers (24,26).    USE - Method for manufacturing thin film tandem solar cell including amorphous or microcrystalline silicon solar cell, cadmium telluride solar cell, copper-indium-gallium-selenium-solar cell or Gratzel cell of photovoltaic system mounted on roofs, building front or open land.    ADVANTAGE - The efficiency of solar module is improved, since damage of bottom layer is avoided. The thin film solar cell can be manufactured by introducing a conductive intermediate layer between semiconductor layers, without the risk of leakage current between the layers. The stability and reliability of solar cell can be improved.    DETAILED DESCRIPTION - The second regions are separated from first region and the third region is separated from first and second regions. A conductive layer (26) is formed on upper semiconductor layer as rear contact of solar cell (20). The conductive layers and semiconductor layers are removed from fourth region (29) by laser radiation. The fourth region is separated from other three regions. The conductive layer (22) is made of doped zinc oxide or doped tin oxide. The semiconductor layers are made of amorphous silicon, crystalline proto silicon, microcrystalline silicon or silicon germanium. The intermediate conductive layer is made of conductive oxide or nitride. The rear-side contact is made of metal or oxide of metal.    DESCRIPTION OF DRAWING(S) - The drawing shows a schematic view illustrating the manufacturing process of solar cell.    Solar cell (20)    Substrate (21)    Conductive layers (22,24,26)    Semiconductor layers (23,25)    Region of solar cell (29)