To provide a novel material for a liquid crystal composition that can be used for various liquid crystal display devices. A novel isosorbide derivative represented by General Formula (G2) is provided. In General Formula (G2), Ar1, Ar2, Ar3, and Ar4 each independently represent a substituted or unsubstituted arylene group having 6 to 12 carbon atoms, a substituted or unsubstituted cycloalkylene group having 3 to 12 carbon atoms, or a substituted or unsubstituted cycloalkenylene group having 4 to 12 carbon atoms; l, k, m, and n each independently represent any of 0 to 3; R21 and R23 each independently represent oxygen, a single bond, or a substituted or unsubstituted alkylene group having 1 to 12 carbon atoms; and R22 and R24 each independently represent hydrogen, oxygen, a substituted or unsubstituted alkyl group having 1 to 12 carbon atoms, or a substituted or unsubstituted alkoxy group having 1 to 12 carbon atoms.