PROBLEM TO BE SOLVED: To provide a compound having an MGAT inhibitory effect or a physiologically acceptable salt thereof and a pharmaceutical composition comprising the same.SOLUTION: There is provided a bicyclic pyrimidine compound represented by formula (I) or a physiologically acceptable salt thereof:[wherein, R1 represents an optionally substituted lower alkyl group and the like, R2 represents a lower alkyl group and the like, R3 represents an optionally substituted alkyl group and the like, R4 represents a hydrogen atom and the like, L represents -C(R5)(R6)-(where R5 and R6 represent independently a hydrogen atom and the like)and the like, X represents an oxygen atom and the like, m represents 1 and the like and n represents 0 and the like].COPYRIGHT: (C)2014,JPO&INPIT【課題】MGAT阻害作用を有する化合物又はその生理的に許容される塩、及びそれを含有する医薬組成物の提供。【解決手段】式(I)で表される二環性ピリミジン化合物又はその生理的に許容される塩:[式中、R1は置換されていてもよい低級アルキル基等を表し、R2は低級アルキル基等を表し、R3は置換されていてもよいアルキル基等を表し、R4は水素原子等を表し、Lは-C(R5)(R6)-(ここに、R5及びR6は、各々独立して、水素原子等を表す)等を表し、Xは酸素原子等を表し、mは1等を表し、nは0等を表す]。【選択図】なし