We have developed highly crystallized n-type microcrystalline Si layers as window layers for rear emitter Si heterojunction solar cells. We introduce a seed layer between an n-type microcrystalline Si layer and an intrinsic amorphous Si layer to improve the crystallinity of the n-type microcrystalline Si layer. By using this stacked layer instead of an n-type amorphous Si layer, the contact resistance between the n-type thin layer and In2O3:H is reduced without Al-doped ZnO. As a result, we obtain a high short-circuit current and a high fill factor simultaneously, and achieve a solar cell efficiency of 23.43%.