A manufacturing method of a solar cell in which a light receiving side electrode including grid electrodes is provided on one side of a semiconductor substrate, comprises: a first step of forming an impurity diffusion layer on one side of the semiconductor substrate of a first conductivity type, the diffusion layer having a second conductivity-type impurity diffused therein; a second step of measuring a sheet resistance value of the diffusion layer at a plurality of measurement points in a surface of the diffusion layer; and a third step of dividing the surface of the diffusion layer into a plurality of areas corresponding to the measured sheet resistance values of the surface of the diffusion layer, setting a distance between adjacent grid electrodes for each of the areas, and forming the light receiving side electrode, which is electrically connected to the diffusion layer, on the diffusion layer.