A composition for forming a liquid immersion upper layer film includes a polymer component including a polymer having a structural unit represented by a formula (1); and a solvent. R1 represents a carboxy group or a group represented by a formula (2); X represents a single bond, a divalent hydrocarbon group having 1 to 20 carbon atoms or a divalent fluorinated hydrocarbon group having 1 to 20 carbon atoms; R2 represents a hydrocarbon group having 1 to 20 carbon atoms and a valency of (n+1), a fluorinated hydrocarbon group having 1 to 20 carbon atoms and a valency of (n+1), or one of these groups each including between adjacent two carbon atoms thereof —CO—, —COO—, —O—, —NR′—, —CS—, —S—, —SO—, —SO2— or a combination thereof; and R3 represents a hydrogen atom or a monovalent organic group having 1 to 20 carbon atoms.