The present invention is a method for manufacturing a solar cell by forming a pn junction in a semiconductor substrate having a first conductivity type to manufacture a solar cell, including at least: applying a first coating material containing a dopant onto the semiconductor substrate having the first conductivity type; and performing vapor-phase diffusion heat treatment to form a first diffusion layer in a region applied with the first coating material and a second diffusion layer, which is formed next to the first diffusion layer through vapor-phase diffusion, with a conductivity lower than a conductivity of the first diffusion layer at the same time, and provides a solar cell. Hence, it is possible to provide a method for manufacturing a solar cell, which can manufacture a solar cell at a low cost in a simple and easy way while suppressing surface recombination in a light-receiving surface other than an electrode region and recombination in an emitter to increase photoelectric conversion efficiency of the solar cell, and a solar cell.