The present invention provides a metal foil provided with an electrical resistance layer, in which peeling between the metal foil and the electrical resistance layer disposed on the metal foil can be prevented and variation in the resistivity of the resistance layer can be reduced, and a method of manufacturing the same. The present invention includes a metal foil with an electrical resistance layer including a metal foil having a surface of a ten-point mean roughness Rz, which is measured by an optical method according to 1 μm or less and the surface being treated by irradiation with ion beams at an ion beam intensity of 0.70-2.10 sec·W/cm2 and an electrical resistance layer disposed on the surface of the metal foil.