PURPOSE: To prevent the breaking of wire in a sulfurized gas atmosphere by a method wherein a ruthenium oxide resistance layer is formed directly under the boundary line between the glass layer of a chip resistor, solder plating and Ni plating.

CONSTITUTION: After a top surface electrode layer 2 has been formed on the surface of an alumina substrate 1 using thick film silver paste, a resistance layer 4 is formed in such a manner that it is partially overlapped on the electrode layer 2 using RuO2 thick film paste. Then, a glass layer 6 is formed using glass paste in such a manner that the resistance layer 4 between two top electrode layers on the resistance layer 4 is completely covered and that a part of the resistance layer 4 is overlapped with the top electrode layer 2. Then, the substrate 1 is divided into strip form, and a side face electrode 3 is formed by thick film silver paste on the side face of the strip-formed substrate. Then, a second substrate dividing operation is conducted, and an Ni and solder plating layer 8 is formed by electrolytic plating on the electrode layer 2 of a dicing-formed substrate layer, the resistance layer 4 and the electrode layer 3. As a result, the title square chip resistor, having no breakage of wire in a sulfurized gas atmosphere, can be obtained at low cost.