Resist composition and method of forming resist pattern

A resist composition which is used in a method of forming a resist pattern comprising:

• a step (1) in which a resist composition comprising a base component (A) that generates base upon exposure and exhibits increased solubility in an alkali developing solution by the action of acid is applied to a substrate to form a resist film;
• a step (2) in which the resist film is subjected to exposure;
• a step (3) in which baking is conducted after the step (2), such that, at an exposed portion of the resist film, the base generated from the base component (A) upon the exposure and an acid provided to the resist film in advance are neutralized, and at an unexposed portion of the resist film, the solubility of the base component (A) in an alkali developing solution is increased by the action of acid provided to the resist film in advance;
• and
• a step (4) in which the resist film is subjected to an alkali development, thereby forming a negative-tone resist pattern in which the unexposed portion of the resist film has been dissolved and removed, and wherein
• the resist composition is used in the step (1).