Disclosed are a salt represented by formula (I), and an acid generator and a resist composition which include the same: wherein R1 represents a fluorine atom or a fluorinated alkyl group; R2, R3 and R4 each represent a halogen atom, a fluorinated alkyl group or a hydrocarbon group; m2 and m3 represent an integer of 0 to 4; m4 represents an integer of 0 to 5; Q1 and Q2 each represent a fluorine atom or a perfluoroalkyl group; L1 represents a saturated hydrocarbon group, —CH2- included in the group may be replaced by —O— or —CO—, and a hydrogen atom included in the group may be substituted with a fluorine atom or a hydroxy group; Y1 represents a methyl group which may have a substituent or an alicyclic hydrocarbon group which may have a substituent.