An object is to provide a method for manufacturing a resistor capable of suppressing variations in the thickness of a thermally conductive layer interposed between a resistive body and electrode plates. The method for manufacturing a resistor according to the present invention includes a step of forming an unhardened thermally conductive layer on a surface of a resistive body, a step of bringing the thermally conductive layer into a semi-hardened state, and a step of bending electrode plates respectively disposed at both sides of the resistive body, further hardening the thermally conductive layer, and performing adhesion between the resistive body and the electrode plates via the thermally conductive layer.