NOVELTY - A substrate has a transparent conductive film (20) having two-layered structure containing a primary layer (21) and a secondary layer (22) containing zinc oxide as a main component, and at least one of aluminum and gallium as a dopant in order, on a glass substrate (10). A corrugation (23) is provided on the surface of transparent conductive film by etching in acid or alkaline solution. The ratio of peak of (002) plane and peak of (101) plane of zinc oxide crystal in transparent conductive film measured using X-ray diffraction apparatus is 400 times or more.    USE - Substrate for thin film solar cell (claimed).    ADVANTAGE - The substrate having uniform corrugation is economically manufactured with reduced absorption and low sheet resistance value, and provides thin film solar cell with improved conversion efficiency. The generation of crack during manufacture of thin film solar cell is prevented.    DETAILED DESCRIPTION - A substrate has a transparent conductive film having two-layered structure containing a primary layer and a secondary layer containing zinc oxide as a main component, and at least one of aluminum and gallium as a dopant in order, on a glass substrate. A corrugation is provided on the surface of transparent conductive film by etching in acid or alkaline solution. The substrate temperature (T1,T2) during formation of primary layer and secondary layer is each 230-300 degrees C. The amount of dopant with respect to total amount of zinc, aluminum and gallium in primary layer is 3.4-7 atomic%. The primary layer has thickness of 50-200 nm. The amount of dopant with respect to total amount of zinc, aluminum and gallium in secondary layer is 0.3-1 atomic%. The secondary layer has thickness of 700-1500 nm. The ratio of peak of (002) plane and peak of (101) plane of zinc oxide crystal in transparent conductive film measured using X-ray diffraction apparatus is 400 times or more. INDEPENDENT CLAIMS are included for the following:    (1) manufacture of substrate; and    (2) thin film solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows the schematic view of substrate.    Glass substrate (10)    Transparent conductive film (20)    Primary layer (21)    Secondary layer (22)    Corrugation (23)