A multilayer ceramic substrate includes a ceramic element body including a plurality of stacked ceramic layers, a resistor including a resistance film disposed between the ceramic layers, and a lead via conductor penetrating the ceramic layers in a thickness direction and connected at a first end portion to the resistance film. The resistance film and the lead via conductor both contain, for example, Ni and Cu that constitute an alloy resistive material. A concentration of the Ni component in the lead via conductor has a gradient structure that is comparatively high in the first end portion connected to the resistance film and gradually decreases from the first end portion toward a second end portion opposite therefrom.