A circuit board high in reliability and a method for manufacturing the circuit board are provided. The electrical resistance is accurately adjustable without damaging the circuit body even if it is made of resinous material and is free from a change over time. A circuit board in which a resistor (16) consisting of a resistor paste is printed between electrodes (14a) formed on a circuit pattern (14) printed on a printed circuit board (11), wherein a conductor (18) for adjusting the electrical resistance value of the resistor is coated on the surface of the resistor.