A solid acid catalyst with which a reaction proceeding with a BrFnsted acid or Lewis acid catalyst is efficiently conducted, for example, the benzoylation of an alcohol can be easily conducted, and which can be easily recovered and reused. The solid acid catalyst is excellent from the standpoints of toxicity, environment, etc. An arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [1] (wherein R represents (un)substituted aryl and Rf and Rf each independently represents perfluoroalkyl), e.g., pentafluorophenylbis(perfluoroalkylsulfonyl)methane, is fixed to a polystyrene resin through bonding in the para-position to thereby obtain a polystyrene-supported arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [3] (wherein R represents (un)substituted arylene and Rf and Rf are the same as defined above).