Abstract: Electrolytic plating can be carried out with a uniform thickness even when the resistance of a plating seed layer is comparatively high, thereby improving the formation precision of products and improving the yield of products. In a method of carrying out plating on a substrate, an insulating layer, which includes conductive parts that conduct electricity to the substrate, is formed on the substrate that is made of a resistor, a plating seed layer, which conducts electricity to the substrate via the conductive parts, is formed on the insulating layer, and a plating film is formed on the plating seed layer with the plating seed layer as a power supply layer.