The present invention provides a solid acid catalyst that is excellent from the point of toxicity, environment and others, wherein reaction can be progressed effectively with Bronsted acid or Lewis acid catalyst. For example, the benzoylation reaction of alcohol can also be progressed easily, and further, the catalyst can be recovered and recycled easily. The para position of arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [1] (wherein R1 shows a substituted or unsubstituted aryl group, Rf1 and Rf2 are independent to each other and show a perfluoroalkyl group), a pentafluorophenylbis(perfluoroalkylsulfonyl)methane, for example, is supported on a polystyrene resin, and a polystyrene-supported arylbis(perfluoroalkylsulfonyl)methane represented by the general formula [3] (wherein R3 shows a substituted or unsubstituted arylene group, Rf1 and Rf2 are the same as described above) is obtained.