Photovoltaic device and manufacturing method thereof

A manufacturing method of a photovoltaic device, comprising:

• a first diffusion-layer forming step of forming a first diffusion layer of a first concentration by diffusing a second conductivity-type impurity on an entire surface at a light-incident surface side of a first conductivity-type semiconductor substrate;
• an etching-resistance-film forming step of forming an etching resistance film that has an etching resistance characteristic on the first diffusion layer;
• a fine-pore forming step of forming fine pores by using a laser beam of a wavelength absorbed by the etching resistance film, at a predetermined position in a recess forming region on the etching resistance film to expose the first diffusion layer;
• a recess forming step of forming recesses by etching the first diffusion layer and the semiconductor substrate by using an etching liquid around an exposed position of the first diffusion layer, so as not to leave the first diffusion layer within the recess forming region;
• a etching-resistance-film removing step of removing the etching resistance film;
• a second diffusion-layer forming step of forming a second diffusion layer by diffusing a second conductivity-type impurity in a second concentration, which is lower than the first concentration, on a surface on which the recesses are formed;
• and
• a surface-electrode forming step of forming a surface electrode in an electrode forming region other than the recess forming region at the light-incident surface side of the semiconductor substrate.