PURPOSE: To improve poor precision of a resistance value due to deformation of a resistance layer caused by a step of an upper surface electrode layer of a square-shaped chip resistor.

CONSTITUTION: A pair of the first upper surface electrode layer 2 on a substrate which are 5μm or less in thickness, a resistance layer 4 which overlaps a part of the first upper surface electrode layer 2, the second upper surface electrode layer 5 which is 5μm or more in thickness and which covers that portion of the first upper surface electrode layer 2 that does not overlap the resistance layer 4, a glass layer 6 which covers the resistance layer 4 and an end face electrode layer 3 which overlaps a portion of the second upper surface electrode layer 5 are provided.