PURPOSE: To contract a film resistor, and to miniaturize a circuit substrate, increase density and improve performance by making a connecting section to a film conductor for the film resistor narrower than the width of the film resistor and separating a border section, on which the width of the film resistor changes, from the film conductor.

CONSTITUTION: With a film resistor 15, resistance paste is used as a resistance material, and the width W of a central section is made uniform to that of electrodes. The film resistor 15 is printed and formed in such a manner that the width of overlapping sections for connecting the resistor 15 while being superposed on the electrodes 11, 12 is made smaller than that of the electrodes 11, 12 only by ΔW on one side while border sections on which width changes are separated from the electrodes 11, 12. A trimming 16 is formed at the central section of the film resistor 15 after printing and backing.