NOVELTY - The method involves injecting impurity ions at a front surface of a substrate (110) e.g. silicon substrate, to form an impurity region. The substrate is heated to activate the impurity region to form an emitter region. The emitter region is etched from a surface of the emitter region to predetermined depth to form an emitter part (121). A front electrode (140) is formed on the emitter part to connect the emitter part. A back electrode (150) is formed on a back surface of the substrate to connect the back surface of the substrate.    USE - Method for manufacturing a solar cell (claimed).    ADVANTAGE - The method enables forming an anti-reflection layer on the front surface of the substrate so as to reduce reflectance of light incident onto the substrate and increase selectivity of a specific wavelength band, thus increasing efficiency of a solar cell. The method enables supplying hydrogen during formation of the anti-reflection layer, so that the antireflection layer performs passivation function that converts a defect such as dangling bond, existing on the surface of the substrate and around the surface of the substrate into stable bond, thus preventing or reducing a recombination and/or a disappearance of charges moving to the front surface of the substrate resulting from the defect, and hence reducing loss of charges caused by disappearance of the charges due to the defect on or around the surface of the substrate, which results in improved efficiency of the solar cell. The method enables forming a potential barrier by a difference between impurity concentrations of a conductivity region of the substrate and a back surface field part to prevent or reduce electrons from moving to the back surface field part used as a moving path of holes, thus forming holes to move the back surface field part, and hence reducing an amount of carriers lost by a recombination and/or a disappearance of the electrons and the holes at and near the back surface of the substrate, and increasing a movement of carriers to the back electrode part by accelerating a movement of the holes. The method enables activating the impurity region by heat treatment so as to perform a recrystallization of silicon at a recrystallization temperature of silicon, so that damaged silicon lattices of the damaged portion can be rearranged into stable silicon lattices to anneal the damaged silicon lattices. The method enables etching the emitter region, and removing a portion of the emitter region into which the impurity ions are injected, so that the impurity doped concentration of the emitter part can be varied according to depth change of emitter portion. The method enables forming the emitter part only at the front surface of the substrate, so that an edge isolation process for separating the emitter part formed in the front surface of the substrate and the emitter part formed in the back surface of the substrate or a separate process for removing the emitter part formed in the back surface of the substrate are avoided, thus reducing manufacturing time of the solar cell, and hence increasing productivity of the solar cell, and reducing manufacturing cost of the solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a cross-sectional view of a solar cell.    Solar cell (1)    Substrate (110)    Emitter part (121)    Front electrode (140)    Back electrode (150)