PURPOSE: To completely and accurately adjust a resistance value of a variable electronic part by a method wherein the electronic part is constituted in such a manner that a soft elastic ring member, which will be fitted to a supporting shaft, is interposed between the lower surface of a substrate and the upper surface of an under-face terminal board.

CONSTITUTION: A lower surface terminal board 5, provided with a supporting shaft 6 to be fitted to a through hole 3, is provided on the lower surface of a substrate 2 having the through hole 3 opened to both upper and lower surfaces. On the other hand, an adjusting film 4 is formed on the upper surface of the substrate 2 covering the through hole 3. A rotor member 9, provided with a contact part for the above-mentioned adjusting film 4, is installed in a rotatable manner, by caulkingly opening the upper edge of the supporting shaft 6 on the title variable electronic component 1. A soft elastic ring body 12 is interposed between the lower surface of the substrate 2 of the electronic component 1 and the upper surface of the lower terminal board 5 in such a manner that the ring body 12 is fitted to the supporting shaft 6. As a result, the adhesion of the flux of soldering can be prevented completely and the resistance value and the like can be adjusted accurately.