PURPOSE: To adjust a resistance value rapidly and accurately, and to improve reliability by conducting a fine adjustment process executing a linear notch to a thick film resistor film through a coarse adjustment process separating the thick film resistor film in a thick film resistor.

CONSTITUTION: A U-shaped trimming section 14 is formed on one side in the axial direction of a thick film resistor 4 through laser trimming, and the resistor 4 is cut off and divided into two of a main body section 4a and a separating section 4b. Consequently, the resistance value of the resistor 4 is coarsely adjusted rapidly at a value slightly lower than a desired value. A linear notch is executed on the main body section 4a side of the resistor 4 and expanded gradually in the trimming section 14, and the resistance value of the resistor 4 is finely adjusted. The notch is conducted while the main body section 4a is trimmed slowly and a resistance value between internal electrodes 5 is monitored. Accordingly, the resistance value can be adjusted rapidly and precisely, thus improving reliability.