Disclosed is a top coating composition formed on a resist film, for protecting the resist film, the top coating composition being a top coating composition for photoresist, characterized by containing a fluorine-containing polymer having a repeating unit represented by the following general formula (1). This composition is capable of controlling developing solution solubility and has a high water repellency. [In the formula, R1 represents a hydrogen atom, fluorine atom, methyl group or trifluoromethyl group, R2 represents a heat-labile protecting group, R3 represents a fluorine atom or fluorine-containing alkyl group, and W is a bivalent linking group.]