PURPOSE: To miniatuarize a chip-shaped resistance element and a chip attenuator and provide the element which has excellent characteristics at low cost by incorporating resistances other than a trimming resistance in a multilayer board.

CONSTITUTION: A chip resistance or a chip attenuator has a plurality of resistances on a multilayer board as a resistance pattern. The resistance pattern 11-1 for trimming is set on the surface of the multilayer board (a first layer 10-1) and other resistance patterns 11-2 and 11-3 are set on internal layers 10-2 and 10-4 so as to incorporate the resistances in the multilayer board.