[Problem] To provide a method capable of easily manufacturing a back contact solar cell. [Solution] A second semiconductor layer (25) is formed to cover a first principle surface (10b). Aportion of the second semiconductor layer (25) located on a insulating layer (23) is partially removed by etching using a first etchant whose etching rate is higher for the second semiconductor layer (25) than for the insulating layer (23). A portion of the insulating layer (23) is removed by etching from above the second semiconductor layer (13p) using a second etchant whose etching rate for the insulating layer (23) is higher than that for the second semiconductor layer (13p), thereby exposing a first semiconductor region (12n). Electrodes (14, 15) are formed on the first semiconductor region (12n) and the second semiconductor layer (13p), respectively.
