A valve control device for an internal combustion engine includes a rotational cam shaft disposed on a cylinder head, a first cam provided on the cam shaft, a second cam provided on the cam shaft and having a larger nose portion than that of the first cam, a first rocker arm supported on a first fulcrum so as to be able to oscillate and thereby open or close an intake or exhaust valve by the first cam in response to the rotation of the cam shaft, a second rocker arm supported on a second fulcrum so as to be able to oscillate and thereby open or close an intake or exhaust valve by the second cam in response to the rotation of the cam shaft, and a moving mechanism for selectively moving the second fulcrum so as to control the opening and closing operation of the intake or exhaust valve by the second rocker arm.