RESIST COMPOSITION AND METHOD OF FORMING RESIST PATTERN

This resist composition contains: a base material component (A) of which the resolvability with respect to a photographic developer changes by the action of an acid; and an acid generator component (B) which generates an acid upon exposure to light, wherein the base material component (A) contains a polymer having a structural unit represented by formula (1), and the acid generator component (B) has an anion represented by formula (2) [In formula (1): Rx represents a hydrogen atom, an alkyl group having 1-5 carbon atoms or a halogenated alkyl group having 1-5 carbon atoms; Z represents a single bond or an alkyl group having 1-5 carbon atoms; and Cp represents a group represented by formula (Cp-1). In formula (Cp-1), R2 represents a tertiary alkyl group. In formula (2): Ry represents a cyclic hydrocarbon group having 3-20 carbon atoms and optionally having a hetero atom; A represents -O(C=O)- or -(C=O)O-; L represents a single bond or a divalent hydrocarbon group having a hetero atom; each X represents H or F; and n represents an integer of 0-10].