A resistor element includes a base substrate having first and second surfaces opposing each other and first and second end surfaces opposing each other and connecting the first and second surfaces. A first resistor layer is on the first surface of the base substrate. First and second terminals are respectively on the first and second end surfaces. A second resistor layer is on the first resistor layer, is connected to the first and second terminals, and includes a copper-manganese-tin (Cu—Mn—Sn)-based composition.