PURPOSE: To provide a film resistance terminating device for suppressing reflected waves by setting the resistance component of an input impedance on the side of a film resisting means viewed from the signal input side of a high frequency band at a prescribed resistance value and turning the reactance component to almost '0' or to '0' so as to obtain a large return loss.

CONSTITUTION: At the film resistance terminating device equipped with a microstrip lines 3 formed on a first dielectric substrate 2a so as to propagate input signals and a film resisting means 5 formed on a second dielectric substrate 2b joined to the first dielectric substrate 2a with one terminal connected to the terminal of the microstrip line 3 and the other terminal for terminating the grounded input signals, the height h2 of the second dielectric substrate 2b is set so that the resistance component of the input impedance on the side of the film resisting means 5 viewed from the side of the microstrip line 3 can be the prescribed value and the reactance component can be turned to almost '0' or to '0'.