PURPOSE: To enable successive film formation of a Ta series thin film used as the resistor and a Ta series thin film used as the capacitor, by a method wherein the atmosphere in film formation of a Ta series thin film is varied as required.

CONSTITUTION: A TaN thin film 3 having a necessary resistivity is sputtered on an insulation substrate 1 coated with a tantalum oxide film 2, and a Ta thin film 4 is successively sputtered. Next, a window is opened at the position corresponding to a resistance element 6 after coat of photo resist 5; thereafter, the Ta layer 4 is changed into an oxide 4a by anodic oxidation. After removal of the photo resist 5, the parts of the lower electrode of the capacitor, its lead-out conductive path 9, and a lead-out conductive path 8 of a resistor terminal are formed into pattern. A photo resist 10 is applied, then a window is opened at the part of the lower electrode, and an oxide film 7 having a necessary withstand voltage is formed by anodic oxidation. After removal of the photo resist, dichromium, palladium, and gold thereon are formed into film, and the pattern of conductor paths 11, 13 and the upper electrode 12 of the capacitor is formed.