On a surface of a transfer sheet, a resistor paste is first patterned, and a binder resin thereof is then heat-cured to form resistor layers. Next, an electrode paste containing a binder resin, which has a thermosetting temperature lower than a thermosetting temperature and a glass transition temperature of the binder resin of the resistor layers, is patterned on surfaces of the resistor layers and is then heat-cured, thereby forming electrode layers. By the steps described above, powdered silver contained in the electrode layers is unlikely to ooze into the resistor layers.