A problem is to provide a liquid crystal compound satisfying at least one physical property such as high stability to heat and light, a high clearing point (or high maximum temperature), a low minimum temperature of a liquid crystal phase, small viscosity, suitable optical anisotropy, large dielectric anisotropy, a suitable elastic constant and excellent compatibility with other liquid crystal compounds, a liquid crystal composition containing the compound and a liquid crystal display device including the composition.A solution is a compound represented by formula (1). In which, R1 is alkyl having 1 to 10 carbons or the like; Z1, Z2 and Z3 are independently a single bond, —COO—, —OCH2—, —CF2O— or the like, and at least one of Z1, Z2 and Z3 is —CF2O—; X1 is hydrogen, fluorine, —CF3 or —OCF3; and L1, L2, L3 and L4 are independently hydrogen, fluorine or chlorine.