A glass protective film 4 is formed such that boundaries of top surface electrodes 3a and 3b do not exist at the base of corner portions of the rectangular glass protective film 4 so as to eliminate level differences generating due to thicknesses of the electrodes. Use of such a structure may resolve the problem that when printing glass paste individually over chip elements of a chip resistor on a large substrate from which multiple chips will be obtained, corner portions of the glass protective film bleed (flow) to the outer side (dividing grooves).