To provide a fluorinating agent consisting of a combination of N,N'- difluoro-2,2'-bipyridiniumbis(tetrafluoroborate), that is, an industrially applicable electrophilic fluorinating agent, with a reaction accelerator in which severe anhydrous conditions needed in the conventional treatment are not needed, and the potency as a fluorinating agent is not lowered, and a method for manufacturing a fluorine compound substantially using these components.

A fluorinating agent mainly composed of a mixture of N,N'- difluoro-2,2'-bipyridiniumbis(tetrafluoroborate) with N,N'-difluoro-2,2'- bipyridiniumbis(perfluoroalkanesulfonate) of the general formula (wherein, X- is a conjugated base to perfluoroalkanesulfonic acid), that is, a reaction accelerator and fluorinating agent having no hygroscopicity, and a method for manufacturing a fluorine compound substantially using these components.