In a back contact type solar cell in which an impurity diffusion layer where second conductive type impurities are diffused is formed on a back surface, as a non-light receiving surface, of a first conductive type semiconductor substrate, and an electrode in contact with the impurity diffusion layer is provided, a surface concentration of the impurities in the impurity diffusion layer is not less than 5×1017 atms/cm3 and not more than 5×1019 atms/cm3, and a diffusion depth of the impurities in the impurity diffusion layer is not smaller than 1 μm and not larger than 2.9 μm from a top of the back surface. It is thereby possible to provide a high efficiency back contact type solar cell which can be manufactured by a simple method at low cost.