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The repeating unit represented by Formula (A) is prefer› ably the repeating unit represented by the following Formula (Al) or (A2), and more preferably the repeating unit repre› sented by Formula (Al). 

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In Formula (A2), R$_{23 }$ has the same meaning as R$_{23 }$ in Formula (A). 

The resin (P) may contain two kinds or more of the repeating units represented by Formula (A). 

The resin (Ab) may include, in one embodiment, the repeating unit (B) having the structure that decomposes to generate an acid upon irradiation with electron beam or extreme ultraviolet rays (Hereinafter, referred to "the acid generating repeating unit (B)" or "the repeating unit (B)"). 

This structural moiety may be, for example, a structural moiety which decomposes upon irradiation with an actinic ray or radiation to generate an acid anion in the repeating unit (B), and a structural moiety which releases an acid anion to generate a cation structure in the repeating unit (B). 

In addition, this structural moiety is preferably, for example, an ionic structural moiety having a sulfonium salt structure or an iodonium salt structure. 

This structural moiety may be, for example, the same structural moiety as the structural moiety represented by A in Formulas (Bl), (B2) and (B3) to be described later. 

The repeating unit (B) is, in one embodiment, preferably at least one selected from the group consisting of the repeating unit represented by the following Formulas (Bl), (B2) and (B3). Among these, the repeating unit represented by the following Formula (Bl) or (B3) is more preferred, and the repeating unit represented by the following Formula (Bl) is particularly preferred. 

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