<p>A method for manufacturing a solar battery comprising an upper electrode functioning as a power take-out electrode on the light incident side and composed of a transparent conductive film containing ZnO as basic constituent elements. The method comprises a step of forming the upper electrode by, while applying a sputtering voltage of 340 V or less to a target having a material for forming the transparent conductive film, producing a horizontal magnetic field along the surface of the target and performing sputtering.</p>
