To provide a polymer which is excellent in transparency and suitable for a resist resin in a chemical amplification resist for photolithography using an exposure light at a wavelength of 180 nm or less.

The polymer comprises having repeating units and being obtained by polymerizing a polymerizable monomer having a fluorine-containing acetal or ketal structure represented by formula (1) (wherein R is an atomic group containing a polymerizable carbon-carbon double bond, R1 and R2 are either a 1-20C fluorinated alkyl or aryl group, and R3 is a group selected from the group consisting of hydrogen, a 1-20C alkyl group, an alkoxy-substituted alkyl group, a fluorinated alkyl group, an aryl group, a fluorinated aryl group, an aralkyl group and a fluorinated aralkyl group).