Provided is a method for manufacturing a photovoltaic device which is capable of easily forming a texture having an aspect ratio larger than 0.5. The method for manufacturing a photovoltaic device include the steps of: forming an etching-resistant film on a silicon substrate; forming a plurality of fine holes in the etching-resistant film with an irradiated laser beam which has a focal depth adjusted to 10 μm or more to expose a surface of the silicon substrate which is a base layer; and etching the exposed surface of the silicon substrate, in which the step of exposing the surface of the silicon substrate includes forming a fine recess at a concentric position to each of the fine holes in the surface of the silicon substrate which lies under the etching-resistant film.