An electrode layer formation step of forming an electrode layer including the first electrode and a removal-target body on a first main surface side of a photoelectric conversion part; an insulating layer formation step of forming an insulating layer so as to cover at least the removal-target body; an opening formation step of forming an opening in the insulating layer by utilizing the removal-target body; and a metal layer formation step of forming a metal layer on the electrode layer through the opening of the insulating layer by a plating method are performed in this order. In the opening formation step, at least a part of the removal-target body is removed by irradiation by a laser beam, so that the opening of the insulating layer is formed.