To provide a polymer compound which, used as a base resin, gives a resist material having high dissolution contrast, high resolution, and exposure allowance.

This polymer compound, having repeating units represented by formula (2), is produced by deblocking a polymer compound having repeating units represented by formula (1) (wherein R2 and R3 are each an alkyl; R5 is H, OH, an alkyl, an optionally substituted alkoxy, a halogen or an acid- unstable group; R1 and R4 are each H or CH3; R6 and R7 are each H, CH3, an alkoxycarbonyl, CN or a halogen; R8 is a tert-alkyl; n is 0-4; p is a positive number; and q and r are each 0 or a positive number provided they are not simultaneously 0) in the presence of an acid catalyst.