The material for forming an underlayer film for lithography of the present invention contains a compound having a structure represented by the following general formula (1). (in formula (1), each X independently represents an oxygen atom or a sulfur atom, R1 represents a single bond or a 2n-valent hydrocarbon group having 1 to 30 carbon atoms, the hydrocarbon group may have a cyclic hydrocarbon group, a double bond, a hetero atom or an aromatic group having 6 to 30 carbon atoms, R2 represents a linear, branched or cyclic alkyl group having 1 to 10 carbon atoms, an aryl group having 6 to 10 carbon atoms, an alkenyl group having 2 to 10 carbon atoms, or a hydroxyl group, m is an integer of 0 to 3, n is an integer of 1 to 4, p is 0 or 1, and q is an integer of 1 to 100.).