PURPOSE: To assure high accuracy trimming and improve pulse resistance by locating starting and end points of the trimming outside a resistor film and hence providing a kerf of a shape without any pointed portion.

CONSTITUTION: A kerf 4 of a shape without any pointed portion is formed in a resistor film provided between a pair of terminal electrodes 1, 2 such that starting and end points of trimming are located outside the resistor film 3. Hereby, an electrically independent part 5 is formed. A shape of the kerf 4 at portions opposite to the terminal electrodes 1, 2 on the side of at least the trimming end point side is of an arcuate one protruding toward the terminal electrodes 1, 2. This prevents any microcrack as well as a large change in resistance from being produced. Further, a portion near the end point of the trimming is far away from a current path flowing through between the pair of the terminal electrodes, and hence a rate of a change in the resistance to a given amount of the trimming is reduced than that at other portions. Hereby, a film resistor excellent in pulse resistance is realizable without producing a large change in the resistance even if a large surge current flows, thereby assuring high accuracy trimming.