A fluorine-containing spiroacetal compound represented by the following formula (A): wherein X represents >C(CF3)(Y) or >C═CF2, in which Y represents —CF2OCOR1, —COOR2, —COF, or —CH2OR3, R1 represents an alkyl or cycloalkyl group having at least one fluorine atom, R2 represents a hydrogen atom, an alkali metal, an alkaline earth metal, an alkyl group, or a cycloalkyl group and R3 represents a hydrogen atom or an acyl group; wherein the alkyl or cycloalkyl group for R1 may have a substituent other than fluorine atom; the alkyl or cycloalkyl group for R2 may have a substituent; and the acyl group for R3 may have a substituent.