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 ions having a second conductivity type, and the first impurity region having the second conductivity type; heating the substrate with the first impurity region to activate the first impurity region to form an emitter region from the first impurity region; etching the emitter region from a surface of the emitter region to a predetermined depth to form an emitter part from the emitter region; 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 to connect to the second surface of the substrate.