There is provided a pattern forming method which includes (I) a step of forming a first film by applying an active light-sensitive or radiation-sensitive resin composition which contains (A) a resin having a repeating unit having a group that is decomposed by the action of an acid and generates a polar group and (B) a compound that generates an acid by irradiation with active light or radiation to a substrate, (II) a step of exposing the first film, (III) a step of forming a line-and-space pattern by developing the exposed first film, and (IV) a step of coating the line-and-space pattern with a second film, in which the top width of the line pattern of the line-and-space pattern formed in Step (III) is larger than the bottom width thereof.