NOVELTY - The solar cell (100) has a semiconductor substrate (10), and emitter layer (20) is formed at the semiconductor substrate. The emitter layer is provided with first portion (20b) of a first resistance and a second portion (20a) of a second resistance which is higher than the first resistance. The first portion is provided with first dopant (201) and a second dopant (202) having the same conductive type. The second portion is provided with second dopant. A passivation layer (21) is formed on the emitter layer. The passivation layer is provided with first dopant.    USE - Solar cell.    ADVANTAGE - The concentration of the first dopant is higher than the concentration of the second dopant, so that resistance of the first portion can be reduced. The aluminum concentration is higher than the boron concentration, so that resistance in the second portion of the emitter layer can be effectively reduced. The enhanced properties of solar cell enable the manufacturing process to be simpler. The difference in an atomic radius is smaller between the aluminum and the silicon when the aluminum is used for the second dopant, so that low-powered laser is used and dislocation density can be decreased. Hence efficiency of solar cell can be enhanced. The width of the second portion can be minimized when the first passivation layer is selectively heated by the laser. The operations for forming and removing the additional layer are avoided, so that process can be simplified and manufacturing cost can be reduced. The emitter layer having the selective emitter structure can be formed by a simple process, so that property of the emitter layer and the align property of the emitter layer and the first electrode can be enhanced. The recombination of the electrons and the holes can be effectively reduced at the back surface field layer, so that contact resistance with the back electrode can be reduced. Thus efficiency of the solar cell can be enhanced.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for a method for manufacturing solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a cross-sectional view of solar cell.    Semiconductor substrate (10)    Emitter layer (20)    Portions of semiconductor layer (20a,20b)    Passivation layer (21)    Solar cell (100)    First dopant (201)    Second dopant (202)