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PROBLEM TO BE SOLVED : To provide a resist composition from which a resist pattern having an excellent mask error factor (MEF) can be produced, and to provide an acid generator to be incorporated into the resist composition.SOLUTION : A salt expressed by formula (I) is provided. In formula (I), Rand Reach independently represent an aliphatic hydrocarbon group having 1 to 12 carbon atoms which may have a substituent or Rand Rare bonded to form a ring having 5 to 20 carbon atoms together with a carbon atom bonded to the groups; Rand Reach independently represent a fluorine atom or a perfluoroalkyl group having 1 to 6 carbon atoms; Xrepresents a divalent saturated hydrocarbon group having 1 to 17 carbon atoms, in which a hydrogen atom included in the saturated hydrocarbon group may be replaced by a fluorine atom, and -CH- included in the saturated hydrocarbon group may be replaced by -O- or -CO-; and Z1represents an organic cation.