A positive resist composition comprising (A) a compound that generates an acid upon irradiation of an actinic ray or radiation, (B) a resin that is insoluble or hardly soluble in an alkali developing solution but becomes soluble in the alkali developing solution by the action of an acid, and (C) a compound having at least one group that is decomposed with an acid to generate a carboxylic acid and at least three groups selected from hydroxy group and substituted hydroxy group.