A
copper foil with a resistance layer is provided, wherein the
variation value is small when it is made into a resistance element, the adhesion with the resin substrate to be laminated with is able to be sufficiently maintained, which has an excellent characteristics as a resistance element for a rigid and a flexible substrate. A
copper foil with a resistance layer of the present invention comprises a
copper foil on one surface of which a
metal layer or
alloy layer is formed from which a resistance element is to be formed, the surface of the
metal layer or
alloy layer being subjected to a roughening treatment with
nickel particles. A method of production of a
copper foil with a resistance layer of the present invention comprises: forming a resistance layer of
phosphorus-containing
nickel on a matte surface of an electrodeposited
copper foil having crystals comprised of columnar
crystal grains wherein a foundation of the matte surface is within a range of 2.5 to 6.5 μm in terms of Rz value prescribed in JIS-B-0601; and performing roughening treatment to a surface of the resistance layer with
nickel particles wherein a roughness is within a range of 4.5 to 8.5 μm in terms of Rz value prescribed in JIS-B-0601. The
alloy layer is for example formed from
phosphorus-containing nickel.