A method for manufacturing a solar cell is discussed. The method may include injecting first impurity ions at a first surface of a substrate by using a first ion implantation method to form a first impurity region, the substrate having a first conductivity type and the first impurity region having a second conductivity type, heating the substrate with the first impurity region to activate the first impurity region to form an emitter region, etching the emitter region from a surface of the emitter region to a predetermined depth to form an emitter part, and forming a first electrode on the emitter part to connect to the emitter part and a second electrode on a second surface of the substrate, which is opposite the first surface of the substrate to connect to the second surface of the substrate.