Chip resistor (1, 20) having: an insulating substrate (2); a pair of electrodes (3, 4) arranged on the insulating substrate (2) so as to face each other at a predetermined distance; and a
resistor (5) for bridging between the pair of electrodes (3, 4), wherein the
resistor (5) is provided with trimming grooves (9, 10) to set a resistance value, wherein the resistor (5) comprises a printing body continuously connecting the pair of electrodes (3, 4), the printing body comprising connecting portions each connected to the pair of electrodes (3, 4) and a rectangular adjustment portion (8), the adjustment portion (8) being located between the connecting portions, wherein at least one of the connecting regions is a meandering region (6, 7) which changes its direction, wherein a first trimming groove (9) for coarse adjustment is formed in the adjustment region to extend a current path of the resistor (5), and a second trimming groove (10) for fine adjustment is formed in the meandering region (6, 7), wherein, when a direction between the pair of electrodes (3, 4) is referred to as the X direction and a direction perpendicular to the X direction is referred to as the Y direction, the meandering region (6, 7) has an extension region (6a, 7a) extending in the Y direction, an outer direction-changing region (6b, 7b) extending in the X direction for establishing a connection between one end of the extension region (6a, 7a) and one of the pair of electrodes (3, 4), and an inner direction-changing region (6c, 7c) extending in the X direction for establishing a connection between the other end of the extension region (6a, 7a) and the adjustment region (8), wherein the second trim groove (10) extends from one of the outer direction change region (6b, 7b) and the inner direction change region (6c, 7c) as the initial end position in the Y direction, and wherein a distal end of the second trim groove (10) does not reach an imaginary line (E) connecting the outer direction change region (6b, 7b) and the inner direction change region (6c, 7c) at the
shortest distance.