Resist composition for euv or eb and method of forming resist pattern

A resist composition comprising:

• a base component (A) which generates acid upon exposure and exhibits changed solubility in a developing solution by the action of acid, wherein
• the base component (A) contains a resin component (A1b) which contains a structural unit (a0) having a group represented by the general formula (a0-1) or (a0-2) shown below and a structural unit (a5) represented by general formula (a5-1) shown below:
• wherein each of Q1 and Q2 independently represent a single bond or a divalent linking group;
• each of R3, R4 and R5 independently represents an organic group, R4 and R5 may be mutually bonded to form a ring with the sulfur atom, provided that —R3—S+(R4)(R5) has one aromatic ring or no aromatic ring in total;
• V− represents a counteranion;
• A− represents an organic group containing an anion moiety;
• Mm+ represents a m-valent organic cation;
• and m represents an integer of 1 to 3, provided that Mm+ has one aromatic ring or no aromatic ring;
• R1 represents a hydrogen atom, a methyl group or an alkyl group which has a substituent;
• X represents a divalent linking group;
• Y represents —O—, —COO—, —CON(R′)—, —OCO—, —CONHCO— or —CONHCS—, R′ represents a hydrogen atom or a methyl group, provided that when Y is —O—, X is a divalent linking group other than C(═O);
• and Z represents a group containing a lactone ring which may be either monocyclic or polycyclic and may have a substituent.

A resist composition for EUV or EB comprising:

• a base component (A) which generates acid upon exposure and exhibits changed solubility in a developing solution by the action of acid;
• and
• a photoreactive quencher (C), wherein
• the base component (A) contains a polymeric compound (A1) which contains a structural unit (a0) having a group represented by general formula (a0-1) or (a0-2) shown below:
• wherein each of Q1 and Q2 independently represent a single bond or a divalent linking group;
• each of R3, R4 and R5 independently represents an organic group, R4 and R5 may be mutually bonded to form a ring with the sulfur atom, provided that —R3—S+(R4)(R5) has one aromatic ring or no aromatic ring in total;
• V− represents a counteranion;
• A− represents an organic group containing an anion moiety;
• Mm+ represents a m-valent organic cation;
• and m represents an integer of 1 to 3, provided that Mm+ has one aromatic ring or no aromatic ring.