A chip resistor 1 includes: a rectangular insulating substrate 2; a first front electrode 3 and a second front electrode 4 which are formed on the front surface of the insulating substrate at a predetermined distance between the first and second front electrode 3 and 4; a resistive substance 5 which is formed so that it bridges the first and second front electrode 3 and 4; a protective layer 6 which covers the resistance substance 5; a return electrode 7 which is formed on a back surface of the insulating substrate 2; an end-face electrode 8 is formed so that it establishes an electrical conduction between the back electrode 7 and the first front electrode 3; a first outer electrode 9, the exposed portions of the first front electrode 3, the back electrode 7 and the end-face electrode 8 covered; and a second external electrode 10 that covers an exposed portion of the second front electrode 4; wherein: the second front electrode 4 that serves as an electrode for Leitungsbonding is formed in an inner position at a predetermined distance from an end face of the insulating substrate.