A compact and refined chip resistor, with which a plurality of types of required resistance values can be accommodated readily with the same design structure, is provided. The chip resistor (10) is arranged to have a resistor network (14) on a substrate. The resistor network (14) includes a plurality of resistor bodies (R) arrayed in a matrix and having an equal resistance value. A plurality of types of resistance units are respectively arranged by one or a plurality of the resistor bodies (R) being connected electrically. The plurality of types of resistance units are connected in a predetermined mode using connection conductor films (C) and fuse films (F). By selectively fusing a fuse film (F), a resistance unit can be electrically incorporated into the resistor network (14) or electrically separated from the resistor network to make the resistance value of the resistor network (14) the required resistance value.