NOVELTY - The substrate has transparent conductive oxide film that consists of tin oxide containing fluorine. Corrugation consists of facet of approximately triangular cone, quadrangular pyramid, or polyhedral cone. Facet is in surface of transparent conductive oxide film. Ratio of project area of facet whose facet plane angle is 70 degrees or more to project area of transparent conductive oxide film measured with atomic force microscope (AFM) is 0.05 to 0.25%. Ratio of project area of facet whose facet plane angle is 20 degrees or less to the project area of transparent conductive oxide film is 16% or less.    USE - Transparent conductive substrate for solar cells.    ADVANTAGE - Since facet plane angle in transparent conductive oxide film surface having area ratio of facet of 70 degrees or more as low as 0.25% or less, the high open circuit voltage can be achieved. Adhesiveness with the photoelectric converting layer by which the facet plane angle in the transparent conductive oxide film surface is formed on transparent conductive oxide film is improved, when area ratio of facet of 70 degrees or more is 0.05% or more. The photoelectric converting layer peeled from the transparent conductive oxide film is eliminated. Since facet plane angle in the transparent conductive oxide film surface having area ratio of facet of 20 degrees or less as low as 16% or less, the increase of the film thickness of p layer directly formed on transparent conductive film among the photoelectric converting layers formed on transparent conductive film is avoided. Hence utilization efficiency of the light ray in the photoelectric converting layer formed on transparent conductive film is high and the short circuit current in the photoelectric converting layer is improved.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for a manufacturing method of transparent conductive substrate for solar cells.    DESCRIPTION OF DRAWING(S) - The drawing shows a graphical view illustrating the demonstration of facet plane angle in the transparent conductive substrate for solar cells.