The objective of the present invention is to provide a resin for forming an upper antireflective film and a composition for forming an upper antireflective film that can reduce a standing wave effect satisfactorily and lead excellent solubility in an alkaline developer in lithography and a method for forming a resist pattern. Specifically, the resin for forming an upper antireflective film has at least one unit selected from a repeating unit represented by the formula (1) and a repeating unit represented by the formula (2), has a weight average molecular weight of 1,000 to 100,000 as measured by GPC method, and is soluble in an alkaline developer. (In the formulae (1) and (2), R1 to R14 independently represent a hydrogen atom, —OH, —COOH or —SO3H, provided that all of R1 to R7 or R8 to R14 do not represent a hydrogen atom in a molecule.)