PURPOSE: To form many adjusting terminals in a small space, by selecting and cutting off the adjusting terminals made of metallic foil laminated on an insulation base through laser processing.

CONSTITUTION: A long hole 3 is provided to a resin base 1 constituting a circuit board 9 for timepieces, and adjusting terminals 2a∼2f made of copper foil laminated on the base 1 are disposed at the center of the long hole 3. The terminals 2a∼2f are connected to the selecting pattern of an IC4. The adjusting terminals 2a∼2f made of the copper foil are cut off through laser processing for frequency and temperature compensation. In this case, since no resin exists around the copper foil, no adverse effect takes place through the heating of the resin.