The present invention provides a composition for forming an antireflective coating film which is not liable to intermixing between the resist composition layer and the antireflective coating layer and a method for forming a resist pattern having an excellent dimensional accuracy and section shape. The composition consists of (A) a compound which produces an acid upon irradiation with actinic rays, (B) a compound which undergoes crosslinking reaction in the presence of an acid, (C) a dye and (D) an organic solvent. The method for forming a resist pattern comprises applying the composition for forming an antireflective coating film to a semiconductor substrate, drying the composition coated, irradiating the entire surface of the coated material with actinic rays so that it undergoes crosslinking reaction to form an antireflective coating film thereon, applying a resist composition to the antireflective coating film, drying the coated material, and then subjecting the coated material to lithographic processing to form a resist pattern thereon.