A conductive substrate with a resistance layer comprising a substantially flat high conductivity substrate roughening treated on its surface by a resistance component and provided with a resistance layer by the resistance component so as to enable the interface between the high conductivity substrate and resistance component layer to be substantially flattened, enable acquisition of a thin film resistance layer with a stable resistance after dissolving away the high conductivity substrate, and able to maintain the peel strength with the insulating support, and a resistance board using the same.