below as shown in fig1 a the manufacture starts with the preparation of the p type single crystal semiconductor substrate 63 described above in respect of fig1 next as shown in fig1 b the plurality of n type single crystal semiconductor regions 64 described above with respect to fig1 are formed in the single crystal semiconductor substrate 63 from the side of its upper major surface next an n type single crystal semiconductor layer 65 39 is formed to extend onto the single crystal semiconductor 64 as shown in fig1 c next by thermal oxidation of the single crystal semiconductor layer 65 39 and the single crystal semiconductor substrate 63 through a mask not shown the insulating film 67 described above in connections with fig1 is formed and at the same time the plurality of single crystal semiconductor layer 65 are formed as shown in fig1 d next a p type impurity is introduced into the single crystal semiconductor layers 65 to form therein the p type single crystal semiconductor layers 66 in the upper portions thereof next the non single crystal semiconductor layers 11 and 12 and the light transparent conductive layer 21 are plaminated in this order on each single crystal semiconductor layer 66 as shown in.