A method for manufacturing a back contact solar cell according to the present invention comprises the following steps: preparing a p-type silicon substrate having a via hole; performing a diffusion process to form an emitter layer all over the surface of the substrate; forming an etching mask on the front surface and back surface of the substrate so as to selectively expose a portion of the substrate; etching a portion of the thickness of the substrate in the region exposed to the etching mask so as to remove an emitter layer in the relevant region; forming an anti-reflection film on the front surface of the substrate; and forming a grid electrode on the front surface of the substrate, and forming an n-electrode and a p-electrode on the back surface of the substrate.