Salt, resist composition and method for producing resist pattern

A salt represented by the formula (I)

• wherein Q1 and Q2 independently represent a fluorine atom or a C1 to C6 perfluoroalkyl group;
• L1 represents *—CO—O-La- or *—CH2—O-Lb-, * represents a bond to —CQ1Q2, La and Lb independently represent a C1 to C15 divalent saturated aliphatic hydrocarbon group, and one or more —CH2— contained in the divalent saturated aliphatic hydrocarbon group may be replaced by —O— or —CO—;
• ring W1 represents a C2 to C36 non-aromatic heterocyclic ring, and one or more —CH2-contained in the heterocyclic ring may be replaced by —O—;
• Re1, Re2, Re3, Re4, Re5, Re6, Re7, Re8, Re9, Re10, Re11, Re12 and Re13 independently represent a hydrogen atom, a halogen atom, a hydroxy group, a C1 to C12 hydrocarbon group or carboxyl group, or two of Re1, Re2, Re3, Re4, Re5, Re6, Re7, Re8, Re9, Re10, Re11, Re12 and Re13, which two respectively bond to adjacent carbon atoms, may form a ring together with two carbon atoms bonded thereto, and one or more —CH2— contained in the hydrocarbon group may be replaced by —O— or —CO—;
• Z represents a single bond or a divalent linking group.