NOVELTY - The cell (100) has an emitter layer comprising a set of areas in contact with front finger lines (140) and another set of areas positioned between the front finger lines and provided with lower doping concentration than that of the former set of areas. Back surface field includes areas in contact with rear finger lines (170). A number of the rear finger lines positioned on a surface of a substrate e.g. silicon semiconductor substrate and a number of the front finger lines positioned on another surface of the substrate are different. The rear finger lines are connected with the field.    USE - Solar cell for directly converting or transforming solar or light energy into electric energy by using a semiconductor element. Uses include but are not limited to a silicon solar cell, thin film type solar cell, dye-sensitized solar cell, organic polymer type solar cell and a bifacial solar cell.    ADVANTAGE - The emitter layer and the back surface field are provided with same structure to improve photoelectric conversion efficiency of the cell. The cell allows doping thickness of a set of areas to range from 1 micrometer to 2 micrometer so as to prevent shunt with the rear finger lines and to reduce or prevent increase in recombination of minority carriers. The number of the rear finger lines is different from that of the front finger lines so as to reduce or prevent reduction in resistance of the cell and degradation of photoelectric conversion efficiency of the cell. The cell utilizes a front substrate that is low iron tempered glass containing a smaller amount of iron to reduce or prevent reflection of solar light and increase transmittance of the solar light. The emitter layer, an anti-reflective film, the back surface field and another anti-reflective film are formed according to irregular shape of irregular patterns when the substrate is textured such that reflectance of light made incident to the cell is reduced and an amount of optical traps is increased, thus reducing optical loss of the cell.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is also included for a method for fabricating a solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a perspective view of a solar cell.    Solar cell (100)    Front finger lines (140)    Rear finger lines (170)    Front bus electrodes (180)    Rear bus electrodes (190)