A resist composition has a resin which includes a structural unit having an acid-labile group, an acid generator, and a non-ionic compound having a group represented by the formula (a) and having no unsaturated bond: wherein Xa and Xb each independently represent an oxygen atom or a sulfur atom, X1 represents a divalent C1 to C12 saturated hydrocarbon group having a fluorine atom or a C1 to C6 fluorinated alkyl group, and * represents a binding site.