Emitter and transparent conductive oxide (TCO) films are the critical functional layers of extremely promising silicon heterojunction (SHJ) solar cells. Here, p-type nanocrystalline silicon oxide (nc-SiOx:H(p+)) are employed as the emitter, replacing the widely used nanocrystalline silicon. The nc-SiOx:H shows a mixed-phase structural characteristic of nanocrystalline silicon grains and amorphous silicon oxide, in which the former spans the whole emitter, facilitating the carrier collection. A variety of TCO films, including Ce, Sn, or Hf doped and undoped indium oxides, are optimized for the nc-SiOx:H(p+) emitter. Film quality, work function, and bandgap states of the TCO films affect the contact resistivity of TCO/nc-SiOx:H(p+) and the solar cell performance. Using Ce doped indium oxide (ICO) with high mobility and certain bandgap states as the TCO layers, an efficiency of 26.29% and a high fill factor (FF) of 86.21% are achieved on the champion bifacial SHJ solar cells.