Salt, acid generator, resist composition and manufacturing method of resist pattern

PROBLEM TO BE SOLVED: To provide a salt used for a resist composition capable of manufacturing a resist pattern with excellent line edge roughness, an acid generator and a resist composition.SOLUTION: There are provided a salt represented by the formula (I), an acid generator and a resist composition containing the same. (I), where Rrepresents an alkyl group, a methylene group in the group may be substituted by an oxygen atom or a carbonyl group, m represents an integer of 0 to 3, Qand Qrepresent each a fluorine atom or a perfluoroalkyl group, Arepresents an alkanediyl group, Rrepresents an alicyclic hydrocarbon group and a hydrogen atom contained in the group may be substituted by a hydroxy group or 2 hydrogen atoms contained in the alicyclic hydrocarbon group is substituted by an oxygen atom and they together with the alkanediyl group may form a ketal ring which may contain a fluorine atom and a methylene group in the alicyclic hydrocarbon may be substituted by an oxygen atom or a carbonyl group.SELECTED DRAWING: None