Resist composition and method for forming resist pattern

A resist composition which generates an acid upon exposure and whose solubility in a developing solution changes under an action of the acid, the resist composition comprising:

• a base material component (A) whose solubility in a developing solution changes under the action of an acid and which contains a resin component (A1) having a structural unit (a0) represented by general formula (a0-1) and a structural unit (a10) represented by general formula (a10-1):
• wherein, R represents a hydrogen atom, an alkyl group having 1 to 5 carbon atoms, or a halogenated alkyl group having 1 to 5 carbon atoms, Va1 is a divalent hydrocarbon group which may have an ether bond, na1 represents an integer of 0 to 2, Ra′12 and Ra′13 each independently represent a monovalent chain saturated hydrocarbon group having 1 to 10 carbon atoms or a hydrogen atom, at least one hydrogen atom of the chain saturated hydrocarbon group may be substituted, and Ra′14 represents a phenyl group which may have a substituent, a naphthyl group which may have a substituent, or an anthryl group which may have a substituent,
• wherein R represents a hydrogen atom, an alkyl group having 1 to 5 carbon atoms, or a halogenated alkyl group having 1 to 5 carbon atoms;
• Yax1 represents a single bond or a divalent linking group;
• Wax1 is a (nax1+1) valent aromatic hydrocarbon group;
• and nax1 is an integer 1 to 3;
• and
• an acid generator component (B) which generates an acid upon exposure and contains a compound (B1) represented by general formula (b1):
• Rb1—Yb1—Vb1—CF2—SO3−(Mm+)1/m (b1)
• wherein, Rb1 represents a cyclic hydrocarbon group which may have a substituent, Yb1 represents a divalent linking group containing an ester bond (—C(═O)—O— or —O—C(═O)—), Vb1 represents an alkylene group, a fluorinated alkylene group, or a single bond, m is an integer of 1 or more, and Mm+ is an m-valent organic cation.