Resist composition, resist pattern formation method, compound and polymer compound

A resist composition that generates an acid upon exposure and whose solubility in a development solution changes under the action of the acid, comprising:

• a resin component (A1) whose solubility in a development solution changes under the action of the acid,
• wherein the resin component (A1) has a structural unit (a0) represented by the following General Formula (a0-1):
• wherein L01 is a divalent linking group;
• L02 is a divalent linking group containing at least one selected from the group consisting of an ether bond, an amide bond and an ester bond;
• R01 is a hydrocarbon group which may have a substituent;
• Rf01 to Rf03 are each independently a hydrogen atom, a fluorine atom, or a fluorinated alkyl group;
• n0 is an integer of 0 to 5;
• when no is an integer of 2 or more, a plurality of Rf02's may be the same as or different from each other, a plurality of Rf03's may be the same as or different from each other;
• m is an integer of 1 or more;
• and Mm+ is an m-valent cation.