To reduce the soldering area occupying the mounting area, by providing a pair of upper electrode layers at lateral parts of the main surface and parts of the lateral surfaces of a substrate, then providing a resistance layer so as to be electrically connected with the upper electrode layers, and providing a protection layer so as to cover the upper surface of the resistance layer.

Upper electrode layers 32 made of silver conductive powder containing glass are provided at lateral parts of the main surface and parts of the lateral surfaces of a substrate 31. The upper electrode layers 32 have round contours. The area of the upper electrode layer 32 on the lateral surface of the substrate 31 is not greater than half the area of the lateral surface of the substrate 31. A resistance layer 33 containing ruthenium oxide as a principal component is provided, which is to be electrically connected with the upper electrode layers 32. A protection layer 34 containing glass as a principal component is provided on the upper surface of the resistance layer 33. If necessary, nickel plating layers 35 and solder plating layers 36 are provided.