Carboxylate, carboxylic acid generator, resist composition and method for producing resist pattern

A carboxylate represented by formula (I):

• wherein, in formula (I),
• R1 represents a fluorine atom or a fluorinated alkyl group having 1 to 4 carbon atoms,
• R2, R3 and R4 each independently represent a halogen atom, a fluorinated alkyl group having 1 to 4 carbon atoms or a hydrocarbon group having 1 to 12 carbon atoms, and —CH2-included in the hydrocarbon group may be replaced by —O— or —CO—,
• m2 represents an integer of 0 to 4, and when m2 is 2 or more, a plurality of R2 may be the same or different from each other,
• m3 represents an integer of 0 to 4, and when m3 is 2 or more, a plurality of R3 may be the same or different from each other,
• m4 represents an integer of 0 to 5, and when m4 is 2 or more, a plurality of R4 may be the same or different from each other, and
• X0 represents a hydrocarbon group having 1 to 72 carbon atoms which may have a substituent, and —CH2— included in the hydrocarbon group may be replaced by —O—, —S—, —CO— or —SO2—.