Abstract: A resistance element includes a resistance film formed between a pair of electrodes. A trimming groove is formed in the resistance film by means of a laser beam, whereby a resistance film portion which is electrically independent from the resistance film is formed. The trimming groove is formed between a start point and an end point which are both positioned at the outside edge of the resistance film, and the trimming groove includes a first portion which is started at the start point and curved (convex) toward one electrode, a second portion which is started at an end of the first portion and extended in a direction parallel with a line connecting the electrodes, and a third portion which is started at an end of the second portion and terminated at the end point and curved toward the other electrode. Therefore, the electrically independent resistance film portion is formed in the shape of an elongated circle.