A solar cell laminated to have multiple band gap values, comprising: a substrate; a lower electrode conductor stacked on the substrate; a p-type nanocrystal silicon layer doped with p-type impurities, wherein the p-type nanocrystal silicon layer is stacked on the lower electrode conductor; an intrinsic semiconductor layer stacked on the p-type nanocrystal silicon layer; an n-type nanocrystal silicon layer doped with n-type impurities, wherein the n-type nanocrystal silicon layer is stacked on the intrinsic semiconductor layer, and an anti-reflection film stacked on the n-type nanocrystal silicon layer, wherein the intrinsic semiconductor layer is formed through irradiation by a neutral particle beam device, which controls irradiation energy according to a deposited height of the intrinsic semiconductor layer, the intrinsic semiconductor layer comprises a nanocrystal silicon layer which has a nanocrystal structure and an optical band gap which varies according to a change in the nanocrystal structure thereof due to the deposited height of the intrinsic semiconductor layer, and the optical band gap has multiple band gap values depending on the deposited height, wherein the energy supplied to the neutral particle beam device is gradually increased as the deposited height of the intrinsic semiconductor layer becomes higher, so that the optical band gap of the intrinsic semiconductor layer becomes gradually smaller, or the energy supplied to the neutral particle beam device is gradually reduced as the deposited height of the intrinsic semiconductor layer becomes higher, so that the optical band gap of the intrinsic semiconductor layer becomes gradually larger. a substrate; a lower electrode conductor stacked on the substrate; a p-type nanocrystal silicon layer doped with p-type impurities, wherein the p-type nanocrystal silicon layer is stacked on the lower electrode conductor; an intrinsic semiconductor layer stacked on the p-type nanocrystal silicon layer; an n-type nanocrystal silicon layer doped with n-type impurities, wherein the n-type nanocrystal silicon layer is stacked on the intrinsic semiconductor layer, and an anti-reflection film stacked on the n-type nanocrystal silicon layer, wherein the intrinsic semiconductor layer is formed through irradiation by a neutral particle beam device, which controls irradiation energy according to a deposited height of the intrinsic semiconductor layer, the intrinsic semiconductor layer comprises a nanocrystal silicon layer which has a nanocrystal structure and an optical band gap which varies according to a change in the nanocrystal structure thereof due to the deposited height of the intrinsic semiconductor layer, and the optical band gap has multiple band gap values depending on the deposited height, wherein the energy supplied to the neutral particle beam device is gradually increased as the deposited height of the intrinsic semiconductor layer becomes higher, so that the optical band gap of the intrinsic semiconductor layer becomes gradually smaller, or the energy supplied to the neutral particle beam device is gradually reduced as the deposited height of the intrinsic semiconductor layer becomes higher, so that the optical band gap of the intrinsic semiconductor layer becomes gradually larger.