A device includes: a pillar-shaped core consisting of a first magnetic insulating material that has two quadric prism segments at both ends thereof symmetrically and has a cylindrical segment, which has an external shape smaller than that of the quadric prism segments, coaxially between the two quadric prism segments; a resistance film that is formed in a substantially uniform thickness so as to cover an outer circumferential face of the pillar-shaped core; a spiral line segment having a predetermined number of circumferences that is formed in a portion present on the cylindrical segment of the resistance film by subjecting a spiral sulcus to laser trimming; an oxide film that is formed to cover at least a surface of a shoulder portion extending from a side to an upper surface of lines constituting the spiral line segment; an armor consisting of a second magnetic insulating material that is formed to cover a surface of the portion present on the cylindrical segment of the resistance film and such that an external shape the armor is a quadric prism shape; and a pair of external electrodes that are formed in a substantially equal thickness so as to cover surfaces of portions present on an end face and four sides of the respective quadric prism segments of the resistance film.