New compounds and acid generator

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PROBLEM TO BE SOLVED : To provide a novel compound useful as an acid generator for a resist composition, the acid generator comprising the compound, a resist composition containing the acid generator, and a method for forming a resist pattern using the resist composition.SOLUTION : A compound is shown by a general formula (b1-11). In the formula (b1-11), Rto Rare each independently an aryl group or an alkyl group, wherein any two of Rto Rmay bond with each other to form a ring along with a sulfur atom in the formula, and at least one of Rto Ris a substituted aryl group having a group shown by a general formula (I) as a substituent; and Xis an anion. In the formula (I), Ris a hydrogen atom of or C1 to C30 organic group which may have a substituent, Qis a divalent linkage group including an ester bond, a thioester bond, or an ether bond.