PURPOSE: To determine a prescribed value of an element accurately and easily and to eliminate an irregularity in a characteristic by a method wherein two or more pairs of conductor electrodes are printed and formed on a substrate at proper intervals, an electronic circuit material such as a resistor or the like is printed to be continuous with reference to the conductor electrodes and is baked and, after that, only the electronic circuit material is divided and trimmed in such a way that the electronic circuit material is connected to the individual conductor electrodes.

CONSTITUTION: Junction parts 3 are connected to all pairs of conductor electrodes 2a, 2b on one face of a substrate 1 in such a way that they are superposed properly on roots of the electrodes. A resistor paste suck as an RuO2-based resistor or the like as an electronic circuit material 4 is printed to be a rectangular shape as viewed as a plane in such a way that it covers almost a whole face to be continuous; it is dried; after that, it is baked. Only the electronic circuit material 4 is divided and trimmed by a laser trimming operation or the like on both right and left sides of the pairs of conductor electrodes 2a, 2b. A first trimming operation 6 of only the electronic circuit material 4 is executed by keeping the space of a width h3 with reference to a side trimming line 5. Then, a second trimming operation 7 is executed in such a way that the width h3 is narrowed. During or after the trimming operations, a probe is put on one pair of conductor electrodes 2a, 2b; it is measured whether a prescribed resistance value exists or not.