A resist composition according to claim 26, wherein the polymer containing as pending group a protecting group which becomes soluble in an alkaline developing solution by an act of an acid is one shown by the general formula [9] (wherein R11, R12, R13 and R14 are each independently a hydrogen atom or a methyl group, R15 is a hydrogen atom or a lower alkyl group, R16 is a lower alkyl group, and R15