To provide a terminal layout structure of a variable resistor which can cope with both an upper surface adjusted type and a side surface adjusted type by using common components and common inner structures.

In this terminal layout structure, a first and a second current-collecting terminals 33, 34 which are formed collectively in an unified body with a current- collecting plate 35, which is slidingly in contact with one end of a sliding member 39 are led out from both side surfaces 31b, 31c to the outside, respectively which surfaces are adjacent to an upper surface 31a on which an operating shaft 32 of a case 31 is positioned. A pair of resistor terminals 44, 45, connected with a resistor of an insulating board 43 which is slidingly in contact with the other end of the sliding member 39, is led out from the same surface 31b as the first current-collecting terminal 33 to the outside. The first current-collecting terminal 33 is bent and used so as to reach an upper surface 31a, resistor terminals 44, 45 are bent and used so as to reach a lower surface 31e, and a side surface adjusted type is obtained. The second current- collecting terminal 34 and the resistor terminals 44, 45 are bent and used so as to reach the lower surface 31e, and an upper surface adjusted type is obtained. By making components and structures common, manufacturing cost can be reduced.