A method for manufacturing a solar cell including: injecting p-type impurities into a substrate of an n-type formed of single crystal silicon to form an emitter layer of a p-type on a first surface of the substrate using an ion implantation method; forming a first passivation layer which is formed of silicon nitride on a second surface opposite the first surface of the substrate; forming a first anti-reflection layer and a second passivation layer of aluminum oxide simultaneously in a single deposition step, wherein the first anti-reflection layer is formed on the emitter layer and the second passivation layer is formed on the first passivation layer; forming a second anti-reflection layer formed of silicon nitride on the first anti-reflection layer formed on the emitter layer; coating a first impurity layer containing p-type impurities on the second anti-reflection layer; irradiating a first laser beam onto the first impurity layer containing the p-type impurities to additionally dope a second emitter region of the emitter layer underlying the impurity layer having a second sheet resistance, the regions of the emitter layer that are not irradiated forming a first emitter region having a first sheet resistance, wherein the second sheet resistance is less than the first sheet resistance, and to form a first opening which passes through the first anti-reflection layer and the second anti-reflection layer and exposes the second emitter region; forming a plurality of first electrodes (141, 142) on the second emitter region exposed by the first opening; coating a second impurity layer containing n-type impurities on the second passivation layer; irradiating a second laser beam onto the second impurity layer containing the n-type impurities to form a surface field region having an impurity doping concentration higher than the substrate at the second surface of the substrate, and to form a second opening which passes through the second passivation layer and the first passivation layer and exposes the surface field region, and forming a plurality of second electrodes on the surface field region exposed by the second opening. injecting p-type impurities into a substrate of an n-type formed of single crystal silicon to form an emitter layer of a p-type on a first surface of the substrate using an ion implantation method; forming a first passivation layer which is formed of silicon nitride on a second surface opposite the first surface of the substrate; forming a first anti-reflection layer and a second passivation layer of aluminum oxide simultaneously in a single deposition step, wherein the first anti-reflection layer is formed on the emitter layer and the second passivation layer is formed on the first passivation layer; forming a second anti-reflection layer formed of silicon nitride on the first anti-reflection layer formed on the emitter layer; coating a first impurity layer containing p-type impurities on the second anti-reflection layer; irradiating a first laser beam onto the first impurity layer containing the p-type impurities to additionally dope a second emitter region of the emitter layer underlying the impurity layer having a second sheet resistance, the regions of the emitter layer that are not irradiated forming a first emitter region having a first sheet resistance, wherein the second sheet resistance is less than the first sheet resistance, and to form a first opening which passes through the first anti-reflection layer and the second anti-reflection layer and exposes the second emitter region; forming a plurality of first electrodes (141, 142) on the second emitter region exposed by the first opening; coating a second impurity layer containing n-type impurities on the second passivation layer; irradiating a second laser beam onto the second impurity layer containing the n-type impurities to form a surface field region having an impurity doping concentration higher than the substrate at the second surface of the substrate, and to form a second opening which passes through the second passivation layer and the first passivation layer and exposes the surface field region, and forming a plurality of second electrodes on the surface field region exposed by the second opening.