There is disclosed a single crystal silicon solar cell includes the steps of: implanting hydrogen ions or rare gas ions to a single crystal silicon substrate; performing surface activation on at least one of an ion-implanted surface of the single crystal silicon substrate and a surface of a transparent insulator substrate; bonding the ion-implanted surface of the single crystal silicon substrate and the transparent insulator substrate with the surface-activated surface being set as a bonding surface; applying an impact onto the ion implanted layer to mechanically delaminate the single crystal silicon substrate to form a single crystal silicon layer; forming a plurality of diffusion regions having a second conductivity type on the delaminated plane side of the single crystal silicon layer; forming a plurality of first conductivity type regions and a plurality of second conductivity type regions on the delaminated plane of the single crystal silicon layer; and forming a light reflection film that covers the plurality of first conductivity type regions and the plurality of second conductivity type regions. There can be provided an optical confinement type single crystal silicon solar cell where a thin-film light conversion layer is made of high-crystallinity single crystal silicon.