A method for manufacturing a resistivity standard sample include the steps, preparing a first-conductivity-type silicon single crystal substrate, measuring a thickness of the silicon single crystal substrate by using a thickness measuring instrument having traceability to the national standard, growing a second-conductivity-type silicon epitaxial layer on the silicon single crystal substrate to fabricate an epitaxial wafer having a p-n junction, measuring a thickness of the epitaxial wafer by using the thickness measuring instrument having the traceability to the national standard, obtaining a thickness of the silicon epitaxial layer from the thicknesses of the epitaxial wafer and the silicon single crystal substrate, and measuring a resistivity of the silicon epitaxial layer by using a resistivity measuring instrument having traceability to a resistivity standard reference material. Consequently, the method for manufacturing which enables manufacturing a resistivity standard sample having the traceability to the resistivity standard reference material of, e.g., NIST is provided.