In crop production in the fields of agriculture, horticulture and the like, the damage caused by insect pests etc. is still immense, and insect pests resistant to existing insecticides have emerged. To solve the problems, the present invention has been made, and an object of the present invention is to develop and provide a novel agricultural and horticultural insecticide. The present invention provides a benzoxazole compound represented by the general formula (1): {wherein R 1 represents a trifluoromethoxy group or a trifluoromethylsulfinyl group, R 2 represents a hydrogen atom, and m represents 2}, or a salt thereof; an agricultural and horticultural insecticide comprising the compound or a salt thereof as an active ingredient; and a method for using the insecticide.