Disclosed are a transparent conductive layer and a transparent electrode comprising the same, and in particular, a zinc oxide-based transparent conductive layer having a textured surface, wherein the textured surface has protrusions, each protrusion having a ridge forming an arc in its protruding direction, or having an apex at an edge thereof such that two ridges forms an obtuse angle of 90° or more. The transparent conductive layer is manufactured by sputtering only without wet etching.