A fluorine compound represented by the general formula (1). It is effective in incorporating fluorine atoms into a compound having an active group such as an oxygenic functional group and is usable in applications such as surface treatment, cleaning, and coating. After fluorination, the residual compound can be recovered and reused as a starting material for producing the fluorine compound. The fluorine compound is useful for various fluorination processes. (1) (In the formula, X represents nitrogen or phosphorus; and R0, R1, and R2 are the same or different and each represents hydrogen or optionally substituted alkyl or aryl, or R0, R1, and R2 may be bonded to each other to form a ring.)