A chip resistor includes: an insulating chip substrate 11 having an upper surface formed with a resistive film 12 and a pair of left and right upper electrodes 13 at two ends thereof; a cover coat 14 covering the resistive film; auxiliary upper electrodes 15 formed on upper surfaces of the upper electrodes 13 to overlap the cover coat 14; a left and a right side electrodes 16 formed on a left and a right end surfaces 11a of the insulating substrate 11; and metal plate layers formed on surfaces of the auxiliary upper electrodes and side electrodes. The cover coat 14 is formed with an uppermost over coat 19 covering a region where the auxiliary upper electrodes 15 overlap the cover coat 14, whereby the upper electrodes 13 and the auxiliary upper electrodes 15 are protected from migration caused by sulfur gases.