SEMICONDUCTOR ELEMENT, METHOD OF MANUFACTURING THE SAME, SOLAR CELL USING THE SAME, AND METHOD OF MANUFACTURING SOLAR CELL

PROBLEM TO BE SOLVED: To provide a semiconductor element for a solar cell that has a high conversion efficiency without an increase in the manufacturing process of solar cells, and a method of manufacturing the semiconductor element.SOLUTION: In a semiconductor element, a p-type impurity diffusion layer 3 is formed on one surface of a semiconductor substrate 1, while an n-type impurity diffusion layer 4 is formed on the other surface. The p-type impurity concentration (X) at a substrate surface on a side, the p-type impurity diffusion layer 3 being formed on the side, is 5.0×10-8.0×10atoms/cc, and the p-type impurity concentration (X) and the p-type impurity concentration (Y) at a depth 0.5 μm from the substrate surface have a relationship represented by the following general formula (1). 5