A control device which can reduce an exhaust amount of unburned HC at a time of start of an internal combustion engine using a fuel containing alcohol is provided. The control device controls closing timing of an exhaust valve and opening timing of an intake valve so as to close the exhaust valve at a timing at an advance side from an intake top dead center and enlarge a minus overlap until the intake valve is opened after the exhaust valve is closed in accordance with the alcohol concentration of the fuel, for a predetermined time period (hereinafter, a first predetermined time period) at a time of start. The control device controls fuel injection timing so as to start fuel injection in the minus overlap for a second predetermined time period at the time of start which is included in the first predetermined time period.