Provided is a polishing liquid which is used for chemical mechanical polishing of a body to be polished having a layer containing polysilicon or a modified polysilicon, and using which the polishing rate of a layer containing a silicon-based material other than polysilicon is high and polishing of the layer containing polysilicon can be selectively suppressed. The polishing liquid includes components (A), (B), and (C), has a pH of from 1.5 to 7.0, and is capable of selectively polishing a second layer with respect to a first layer: (A) colloidal silica particles having a negative ζ potential; (B) phosphoric acid or an organic phosphonic acid compound represented by the following Formula (1) or (2); and (C) an anionic surfactant having at least one group represented by the following Formulae (I) to (IV): R2—C(R3)3-a—(PO3H2)a  Formula (1): R4—N(R5)m—(CH2—PO3H2)n  Formula (2): —PO3X2  Formula (I): —OPO3X2  Formula (II): —COOX  Formula (III): —SO3X  Formula (IV).