PURPOSE: A method for manufacturing a solar cell is provided to shorten manufacturing time by forming a plurality of first sub electrodes and second sub electrodes using etching paste. CONSTITUTION: An emitter unit(121) with a first impurity is formed on a first surface of a substrate. An electric field unit(172) is separated from the emitter unit on the first surface of the substrate and includes a second impurity. A transparent conductive layer(50) is formed on the first surface of the substrate including the emitter unit and the electric field unit. Etching paste is coated on a transparent conductive layer and the transparent conductive layer in contact with etching paste is removed. A first sub electrode is formed on the emitter unit and a second sub electrode is formed on the rear field unit. A first electrode is formed on the first sub electrode. A second electrode is formed on the second sub electrode.