Abstract: The prevention of the deterioration of the minority carrier lifetime of a semiconductor substrate can be achieved by patterning the material of an impurity diffusion protecting layer on the surface of a semiconductor substrate by a making except a thermal oxidation process of the semiconductor substrate, for example by printing and firing paste material or by depositing paste material using a mask by CVD and forming a diffusion layer in the shape of an inverted pattern of the impurity diffusion protecting layer. Also, a low-priced photovoltaic device the photo-electric conversion efficiency of which is high can be manufactured by patterning and forming them.