PURPOSE:To prevent the damage of a resin group insulating film by previously forming the resin group insulating film containing a white pigment to a lower layer section in a film resistor, irradiating the film resistor with laser beams under the state and trimming the film resistor. CONSTITUTION:A resin group insulating film 2 containing a white pigment is applied and shaped onto a substrate 1 as a foundation layer. A film resistor 3 and an electrode 4 are formed onto the insulating film 2, thus preparing a resistance element. The upper section of the resistor 3 is irradiated by laser beams 5, and the resistor is trimmed by a laser. Consequently, since the insulating film 2 contains the white pigment, the insulating film 2 has optical reflectivity, and laser beams 5 are reflected by the insulating film 2. Accordingly, the damage of the insulating film 2 is prevented.
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