An inexpensive conductive base material with a thin film resistance layer having small variation of the sheet resistance value and a conductive base material with a resistance layer enabling production of a printed resistor circuit board by stably leaving behind resistance elements, that is, a conductive base material with a thin film resistance layer comprised of a conductive base material having a resistance layer formed on its surface wherein the resistance layer includes Ni containing P and an amorphous and a crystalloid form are mixed together and a conductive base material with a thin film resistance layer comprised of a conductive base material having a resistance layer formed on its surface wherein the resistance layer is a crystalline thin film resistance layer including Ni containing P.