<p>A chip resistor (1) includes an insulation substrate (2) and a main upper surface electrode (4) formed on the main surface of the insulation substrate (2). A resistance film (5) having an end (5a) superimposed on the upper surface of the main upper surface electrode (4) is formed on the main surface of the insulation substrate (2). The resistance film (5) is covered by protection coats (7, 8). An auxiliary upper surface electrode (6) is formed on the upper surface of the main upper surface electrode (4). The auxiliary upper surface electrode (6) contains an inner end (6a) superimposed on the upper surface of the end (5a) of the resistance film (5). Protection coats (7, 8) are superimposed on the inner end (6a) of the auxiliary upper surface electrode (6).</p>
