PURPOSE: To reduce consumption of materials in the manufacturing process of thick film circuit boards by forming a resistance measuring electrode at the same time and with the same material as a lower conductor to thereby allow a resistance of a ruthenium oxide containing resistor to be measured before forming an upper conductor.

CONSTITUTION: A resistance measuring electrode 6 is formed at the same time and with the same material as a lower conductor 1 on alumina 5, and the resistance measuring electrode 6 is electrically connected with a ruthenium oxide containing resistor 4 after the formation of an insulabor layer 2. This allows the resistance of the ruthenium oxide containing resistor 4 to be measured before forming an upper conductor 3, whereby material consumption during the manufacturing process of thick film circuit boards may be reduced. Further, since the upper conductor 3 is electrically connected to the resistance measuring electrode 6, its equivalence with the connection through via holes can be maintained.