NOVELTY - The solar cell comprises a first conductivity type crystalline semiconductor substrate, an emitter part that is located on a first side of the semiconductor substrate and has a second conductivity type, which is different from the first type, a first transparent conductive layer doped with a conductive material and located on first and second surfaces of the substrate, a first electrode located on the substrate and electrically connected to the emitter part, and a second electrode located on the substrate and electrically connected to the first transparent conductive layer.    USE - Used as a solar cell.    ADVANTAGE - The solar cell has improved photo conversion efficiency, open circuit voltage and fill factor.    DETAILED DESCRIPTION - The solar cell comprises a first conductivity type crystalline semiconductor substrate, an emitter part that is located on a first side of the semiconductor substrate and has a second conductivity type, which is different from the first type, a first transparent conductive layer doped with a conductive material and located on first and second surfaces of the substrate, a first electrode located on the substrate and electrically connected to the emitter part, and a second electrode located on the substrate and electrically connected to the first transparent conductive layer. The first transparent conductive layer has a conductivity of 1000-3000 S/cm. The solar cell further comprises a first oxide film and a second oxide film, an electric gilt part that is located on the second surface of the substrate and is present in contact with the first transparent conductive film, and a second transparent conductive layer doped with a conductive material and located on the emitter part. The first oxide film has a thickness thicker than the second oxide film. The first oxide film is made of aluminum oxide film. The second oxide film is zinc oxide film. The thickness ratio of the first oxide film and the second oxide film is 1: 8-1: 80. The first transparent conductive layer has a thickness of 100-1000 nm, and the first conductivity type. The second electrode is positioned on the first transparent conductive layer. The second transparent conductive layer is located on the first electrode, is electrically connected to the emitter part and has a conductivity of 1000-3000 S/cm. An INDEPENDENT CLAIM is included for a method for manufacturing solar cell.