For full understanding of the optical properties of alumina ceramics which are used as a substrate of thin film c-Si solar cells, we carried out computer simulations of diffuse reflectance and measurements of angle-resolved reflectance. As the result of the computer simulations, we obtained a theoretical expression for the reflectance properties of alumina ceramics with flat surface. The expression can be applied for the measured reflectance of alumina ceramics with rough surface when an effect of surface condition was taken into account.