A resist composition comprising (A) an acid generator represented by formula (1): wherein S1 to S8 each independently represents a substituent; a, n, m, l, k, o, p, q and r each independently represents an integer of 0 to 2; X represents a single bond or a divalent linking group; R1 and R2 each independently represents a hydrogen atom or a substituent, and R1 and R2 may combine with each other to represent a single bond or a divalent linking group; and Y− and Z− each independently represents an organic sulfonate anion.