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 the action of the acid, the resist composition comprising:

• a base material component (A) whose solubility in the developing solution changes under the action of an acid, and which comprises a resin component (A1) having a structural unit (a10) represented by general formula (a10-1) in an amount of 10 mol % or more and a structural unit (a1) represented by general formula (a1-1-1) in an amount of 30 mol % or more;
• an acid generator component (B) which generates an acid upon exposure;
• and
• a fluorine additive component (F) which exhibits the decomposability with respect to an alkali developing solution and comprises a fluororesin component (F1) having a structural unit (f1) containing a base dissociable group:
• wherein R is 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 is an integer of 0 to 2;
• Ra1″ is an acid dissociable group represented by general formula (a1-r2-2);
• Ya is a carbon atom;
• Xa is a group forming a cyclic hydrocarbon group together with Ya, provided that at least one hydrogen atom contained in the cyclic hydrocarbon group may be substituted;
• Ra01 to Ra03 each independently represent, a hydrogen atom, a monovalent chain saturated hydrocarbon group having 1 to 10 carbon atoms, or a monovalent aliphatic cyclic saturated hydrocarbon group having 3 to 20 carbon atoms, provided that at least one hydrogen atom contained in the chain saturated hydrocarbon group and the aliphatic cyclic saturated hydrocarbon group may be substituted;
• two or more of Ra01 to Ra03 may be bonded to each other to form a cyclic structure;
• * represents a bond;
• wherein R is a hydrogen atom, an alkyl group having 1 to 5 carbon atoms, or a halogenated alkyl group having 1 to 5 carbon atoms, Yax1 is a single bond, Wax1 is a group obtained by removing (nax1+1) hydrogen atoms from benzene, naphthalene, anthracene, phenanthrene, pyridine or thiophene, and nax1 is an integer of 1 to 3.