acyloxy group, and said alkyl group and said aralkyl group each may have an intervening linking group represented by -0-, -S-, --CO$_{2}$-, -CO-, -SO$_{2}$-or-SO-, and when t’ represents an integer 2 to 4, a plurality ofRII_$_{2}$s may be the same or different, and a plurality ofRII_$_{2}$s may combine with each other to form a ring structure, 2 

X represents a hydrogen atom or an organic group, and when q’ represents an integer of 2 to 4, a plurality ofX $^{2}$s may be the same or different, 

Y$_{2 }$ represents a divalent linking group, and RII_$_{2 }$ and Y$_{2 }$ 10 may combine to form a ring structure, 

q’ represents an integer of 0 to 4, and 

t’ represents an integer of Oto 4. 

19. The positive resist composition as claimed in claim 1, wherein 1 

at least one of X in formula (Ila) contains an alicyclic structure, an aromatic ring structure, or both of an ali› cyclic structure and an aromatic ring structure; 

X $^{2 }$in formula (IIb) contains an alicyclic structure, an aro› matic ring structure, or both of an alicyclic structure and an aromatic ring structure; 

X 3 in formula (IIdl) contains an alicyclic structure, an aromatic ring structure, or both of an alicyclic structure and an aromatic ring structure; and 

at least one of X 2 in formula (Ile) contains an alicyclic structure, an aromatic ring structure, or both of an ali› cyclic structure and an aromatic ring structure. 

20. The positive resist composition as claimed in claim 7, wherein X $^{1 }$in formula (III) contains an alicyclic structure, an aromatic ring structure, or both an alicyclic structure and an aromatic ring structure. 

* * * * * 

