To provide a resistance film forming composition for obtaining a resistance body having satisfactory TCR similar to that of a thin film resistance body in a simple method using no vacuum deposition such as vapor deposition.

A complex obtained by dissolving organic acid salt of nickel or copper in alkanolamine is used as the resistance film forming composition, and thick film manufacturing technique such as printing and baking is used under normal pressure to easily obtain a high-performance thin film resistance body at low cost. As the organic acid salt of nickel or copper, nickel formate, nickel acetate, or copper acetate is usable.