The electrophotographic toner for negative charging according to the present invention is characterized in that a quaternary ammonium salt having an oxyacid anion is used as a charge-controlling assistant in combination with a charge-controlling agent for negative charging. This quaternary ammonium salt used as the assistant is incompatible with a fixing resin but dispersible therein. Therefore, the toner of the present invention provides a sharp distribution of the charge quantity, and formation of a highly charged toner having no contribution to development or a lowly charged toner causing scattering of the toner can be effectively prevented.