A positive resist composition comprising (A) a fluorine group-containing resin, which has a structure substituted with a fluorine atom in the main chain and/or side chain of polymer skeleton and a group that is decomposed by the action of an acid to increase solubility in an alkali developer and (B) an acid generator capable of generating an acid upon irradiation of an actinic ray or radiation, and the acid generator of (B) is a compound selected from a sulfonium salt containing no aromatic ring and a compound having a phenacylsulfonium salt structure.