The composition and manufacture of resist pattern

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PROBLEM TO BE SOLVED : To provide a resist composition capable of manufacturing a resist pattern with an excellent focus margin.SOLUTION : A resist composition includes : a resin having a structural unit represented by a formula (I) and a structural unit containing an acid unstable group; an acid generating agent; and a salt having anion represented by a formula (IA). [In the formulas, Rrepresents an alkyl group that may have a halogen atom, a hydrogen atom, or a halogen atom; Arepresents a single bond, -A-O-, -A-CO-O-, or the like, * represents a bond with -O-; Arepresents alkanediyl; and Rand Reach represent a hydrogen atom, an aliphatic hydrocarbon group that may have a substituent group, an alicyclic hydrocarbon group that may have a substituent group, or the like, and Rand Rare bonded to each other to form a 4-20C nucleus together with N.]