<p>A method for manufacturing a solar battery comprising a buffer layer interposed between a back electrode provided on the opposite side to the light incident side and functioning as a power take-out electrode and a light power generation cell or an intermediate electrode interposed between light power generation cells. The intermediate electrode or the buffer layer is composed of a transparent conductive film containing ZnO as basic constituent elements. The method comprises a step of forming the intermediate electrode or the buffer layer by, while applying a sputtering voltage 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. At the step of forming the intermediate electrode or the buffer layer, the sputtering is performed at a sputtering voltage of 340 V or less.</p>
