A resist composition which exhibits changed solubility in an alkali developing solution upon exposure, and which comprises a polymeric compound having a structural unit represented by general formula shown below: wherein R represents a hydrogen atom, an alkyl group of 1 to 5 carbon atoms or a halogenated alkyl group of 1 to 5 carbon atoms; R 1 represents a divalent aromatic cyclic group; each of R 2 and R 3 independently represents an aryl group which may have a substituent, an alkyl group which may have a substituent or an alkenyl group which may have a substituent, wherein R 2 and R 3 may be mutually bonded to form a ring with the sulfur atom; L 1 represents a single bond or a divalent linking group; and A represents an anion represented by general formula,,,,,,, or shown below: in formula, X 10 represents an -S(=O) 2 - containing cyclic group having 3 to 30 carbon atoms, p represents an integer of 1 to 3, and Q 12 represents a single bond or an alkylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, and Q 13 represents an alkylene group; in formula, p represents an integer of 1 to 3, X 10 ' represents a fluorinated aryl group of 3 to 30 carbon atoms which may have a substituent, and Q 14 represents a single bond or an alkylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, Q 16 represents an alkylene group, and Q 17 represents a methylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, and Q 13 ' represents an alkylene group in the formulae, and, R 7 " represents a substituent, w01 represents an integer of 0 to 7, w03 represents an integer of 0 to 15, each of v01, v03 and v04 independently represents an integer of 0 to 5, and pp represents an integer of 1 to 3; and in the formula, R 6 represents an alkyl group which may have a substituent or a fluorinated alkyl group which may have a substituent; L 3 represents a single bond or a divalent linking group; Y 10 represents -CO-; and R 7 represents a hydrocarbon group which may have a substituent. in formula, X 10 represents an -S(=O) 2 - containing cyclic group having 3 to 30 carbon atoms, p represents an integer of 1 to 3, and Q 12 represents a single bond or an alkylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, and Q 13 represents an alkylene group; in formula, p represents an integer of 1 to 3, X 10 ' represents a fluorinated aryl group of 3 to 30 carbon atoms which may have a substituent, and Q 14 represents a single bond or an alkylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, Q 16 represents an alkylene group, and Q 17 represents a methylene group; in formula, X 10 represents a hydrocarbon group of 3 to 30 carbon atoms which may have a substituent, p represents an integer of 1 to 3, and Q 13 ' represents an alkylene group in the formulae, and, R 7 " represents a substituent, w01 represents an integer of 0 to 7, w03 represents an integer of 0 to 15, each of v01, v03 and v04 independently represents an integer of 0 to 5, and pp represents an integer of 1 to 3; and in the formula, R 6 represents an alkyl group which may have a substituent or a fluorinated alkyl group which may have a substituent; L 3 represents a single bond or a divalent linking group; Y 10 represents -CO-; and R 7 represents a hydrocarbon group which may have a substituent.