A method for manufacturing a solid electrolytic capacitor with excellent ESR properties and a solid electrolytic capacitor. A method for manufacturing a solid electrolytic capacitor, wherein an anode body is obtained by forming a dielectric oxide film on the surface of a sintered body that is formed by sintering a molded body formed of a valve acting metal powder or on the surface of a roughened valve acting metal foil, and a solid electrolyte layer is formed on the surface of the anode body. This method for manufacturing a solid electrolytic capacitor is characterized by steps for forming a solid electrolyte layer including a protrusion forming process where protrusions formed of manganese dioxide and having an average diameter of 10˜102 nm are formed on the surface of the dielectric oxide coating film so that the protrusions are scattered about like islands and the surface coverage is 1˜20% and a conductive polymer layer forming process where a conductive polymer layer is formed on the surfaces of the projections and the dielectric oxide coating film.