For forming a liquid immersion upper layer film composition and a resist pattern forming method

The present invention, [A] a polymer component containing a polymer (A1), and contains the [B] solvent, the polymer (A1) is a structural unit (I containing a group represented by the following formula (1) ) is an immersion upper layer film forming composition having. In the following formula (1), R A When A is an oxygen atom, a portion directly connected to the R