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, was desired. The chip resistor is arranged to have a resistor network on a substrate. The resistor network includes a plurality of resistor bodies 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 being connected electrically. The plurality of types of resistance units are connected in a predetermined mode using connection conductor films and fuse films. By selectively fusing a fuse film, a resistance unit can be electrically incorporated into the resistor network or electrically separated from the resistor network to make the resistance value of the resistor network the required resistance value.