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) having an acid-decomposable group having polarity which increases under the action of an acid in an amount of 30 mol % or more;
• 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, Yax1 is a single bond or a divalent linking group, Wax1 is a (nax1+1) valent aromatic hydrocarbon group which may have a substituent, and nax1 is an integer of 1 to 3.