A salt represented by the formula (I): wherein Q1 and Q2 each independently represent a fluorine atom or a C1 to C6 perfluoroalkyl group; R1 represents a C1 to C12 alkyl group in which a methylene group may be replaced by an oxygen atom or a carbonyl group; A1 represents a C2 to C8 alkanediyl group; and R2 represents a C5 to C18 alicyclic hydrocarbon group in which a hydrogen atom may be replaced by a hydroxy group, and in which a methylene group may be replaced by an oxygen atom or a carbonyl group, and which alicyclic hydrocarbon group may have a cyclic ketal structure optionally having a fluorine atom; and “m” represents an integer of 0, 1, 2 or 3.