PROBLEM TO BE SOLVED: To provide a resist composition which has high solubility with an alkali developing solution while maintaining lithographic characteristics and which can achieve reduction of defects, and to provide a method for forming a resist pattern using the resist composition.SOLUTION: The resist composition generates an acid by exposure and exhibits changes in the solubility with an alkali developing solution by an action of the acid. The composition comprises a polymeric compound having a structural unit that includes a base decomposable group and is crosslinked by a crosslinking structure.