[Object] To provide a top anti-reflection coating composition equal or superior to known products in film-formability, in refractive index, in temporal stability and in safety; and also to provide a pattern formation method using the same. [Means] A top anti-reflection coating composition comprising a solvent, an alkylsulfonic acid having 10 to 18 carbon atoms, and a fluorine-containing polymer having a weight average molecular weight of 300000 to 800000 and represented by the formula (1): -Ax-By- (1). In the formula (1), A is a repeating unit represented by the formula (A): (R is a fluorine-containing alkylene group having 1 to 40 carbon atoms or R is a fluorine-containing alkylene group having 2 to 100 carbon atoms and an ether bond); B is a repeating unit capable of combining with A to form a copolymer; x and y are numbers indicating the polymerization ratios, provided that x is not equal to 0; and A and B may randomly combine with each other or may form blocks.