[Problem] To provide a composition, which is a reverse pattern formation composition comprising an aqueous solvent having little influence on a resist pattern, and which is excellent in flatness and filling properties after coating and has excellent etching resistance. Furthermore, a method for forming a pattern using the same is provided. [Means for Solution] A reverse pattern formation composition comprising a polysiloxane compound comprising a repeating unit having a nitrogen-containing group and a solvent comprising water, and a method for forming a fine pattern using the same.