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A new record conversion efficiency of 24.7% was attained at the research level by using a heterojunction with intrinsic thin-layer structure of practical size (101.8 cm2, total area) at a 98-μm thickness. This is a world height record for any crystalline silicon-based solar cell of practical size (100 cm2 and above). Since we announced our former record of 23.7%, we have continued to reduce recombination losses at the hetero interface between a-Si and c-Si along with cutting down resistive losses by improving the silver paste with lower resistivity and optimization of the thicknesses in a-Si layers. Using a new technology that enables the formation of a-Si layer of even higher quality on the c-Si substrate, while limiting damage to the surface of the substrate, the Voc has been improved from 0.745 to 0.750 V. We also succeeded in improving the fill factor from 0.809 to 0.832.