A composition comprising (A) a polymer having an alcohol structure with plural fluorine atoms substituted at α- and α′-positions and having k=0.01-0.4 and (B) an aromatic ring-containing polymer having k=0.3-1.2 is used to form an antireflective coating. The ARC-forming composition can be deposited by the same process as prior art ARCs. The resulting ARC is effective in preventing reflection of exposure light in photolithography and has an acceptable dry etching rate.