The present invention provides a method for manufacturing a solar cell, including: diffusing p type impurity into at least a portion of a first surface, which is one surface of a silicon substrate, to form a high concentration p type impurity diffusion layer; and etching one of the first surface of the silicon substrate and a second surface of the silicon substrate opposite to the first surface, using as a mask at least one of the high concentration p type impurity diffusion layer and a film formed on the high concentration p type impurity diffusion layer upon forming the high concentration p type impurity diffusion layer.