Provided is a method for manufacturing a multi-layer wiring board and the multi-layer wiring board that are capable of suppressing variation in resistance values. The method according to the present invention is the method for manufacturing a multi-layer wiring board. The method includes forming a resistor thin film, measuring resistance distribution of the resistor thin film, calculating resistor width adjustment rates of the plurality of resistors according to the resistance distribution, forming a pattern of a protective film on the resistor thin film, in which the pattern of the protective pattern has pattern width according to the resistor width adjustment rate, forming a pattern of a plating film on the resistor thin film at a position exposed from the protective film, and etching the resistor thin film at a position exposed from the plating film and the protective film so as to pattern the resistor thin film.