To provide a working method for a substrate surface in a surface antireflection structure at a low cost and of high performance, in the manufacturing process of a solar battery cell using a polycrystalline silicon substrate at a low cost.

In a surface-working method for the substrate, by forming an etching resistant film whose etching resistant force against etching liquid has distribution in the film on the substrate surface and performing etching via the etching resistant film, recesses and projections are formed on the substrate surface.