A manufacturing method for a heating resistor element includes a concave portion forming step, a bonding step and a resistor forming step. The concave portion forming step includes forming a concave portion on at least one of bonded surfaces between an insulating substrate and a heat accumulating layer. The bonding step causes the bonded surfaces between the insulating substrate and the heat accumulating layer to adhere to each other to bond the insulating substrate and the heat accumulating layer. The resistor forming step includes forming a heating resistor at a position on the heat accumulating layer. The position is opposed to the concave portion. The concave portion forming step further includes processing an inner surface of the concave portion on a side of the insulating substrate to have surface roughness Ra of 0.2 μm or more.