The chip resistor (1) includes an insulating substrate (2) and a main upper electrode (4) formed on a main surface of the insulating substrate (2). On the main surface of the insulating substrate (2), a resistor film (5) including an end (5a) overlapping the upper surface of main upper electrode (4) is formed. The resistor film (5) is covered by a protective coat (7, 8). An auxiliary upper electrode (6) is formed on the upper surface of the main upper electrode (4). The auxiliary upper electrode (6) includes an inner end (6a) overlapping the upper surface of the end (5a) of the resistor film (5). The protective coat (7, 8) overlaps the inner end (6a) of the auxiliary upper electrode (6).