The object is to provide a material for forming a capacitor layer which is excellent in adhesion within a dielectric layer and a bottom electrode of a capacitor circuit. And to provide a material for forming a capacitor layer which has a new conductive layer for forming a bottom electrode capable of being used as an electrode serving also as a resistance circuit and the like. To solve the problem, the invention provides a conductive layer in which a pure nickel layer and a nickel-phosphorus alloy layer are deposited in order on a surface of a copper layer or a nickel-phosphorus alloy layer, a pure nickel layer and a nickel-phosphorus alloy layer are deposited in order on a surface of a copper layer, to assure excellent adhesion within the bottom electrode of a capacitor circuit and the dielectric layer in a printed wiring board having a dielectric layer between an top electrode and a bottom electrode.