A mechanism of acid-catalyzed deprotection of poly(4-tert-butyloxycarbonyloxy-styrene), PBOCST, in chemically amplified resists has been elucidated in terms of elementary processes by means of semiempirical molecular orbital calculations. It is concluded that the overall deprotection of tert-butyloxycarbonyl (t-BOC) group proceeds stepwise; i.e., (a) the first products are an acid carbonate and a tert-butyl cation; (b) a phenolic compound is the secondary and final product from the acid carbonate, which is realized by assistance with a counter anion accompanied by acid; (c) the counter anion also assists acid regeneration from the tert-butyl cation to produce isobutylene. The yield rate of the phenol is proportional to the product of concentrations of the polymer, the catalytic acid, and the counter anion. The activation energy (21 kcal/mol) calculated for the rate-determining step (a) is in good agreement with an experiment.