Patent attributes
A reflectance-controlling layer whose reflectance to irradiation of laser light becomes lower as a thickness thereof becomes thinner is formed on a semiconductor substrate having a first region and a second region. Thereafter, the reflectance-controlling layer on the first region is etched. Then, a laser light is irradiated to the semiconductor substrate to anneal an n−-type semiconductor region and an n+-type semiconductor region of the first region. In the same manner, after the reflectance-controlling layer is formed on the semiconductor substrate, the reflectance-controlling layer on the second region is etched. Then, a laser light is irradiated to the semiconductor substrate to anneal a p−-type semiconductor region and a p+-type semiconductor region of the second region.