It has a [problem] ACC inhibitory effect, it is excellent and is useful for the prevention and treatment of obesity, diabetes, hypertension, hyperlipidemia, heart failure, diabetic complications, metabolic syndrome, sarcopenia, such as cancer I provide a compound having a medicinal effect was. Equation A1 The present invention is, (I): Wherein each symbol is as described in the specification] It is a compound or a salt thereof represented by the formula. None [Selection Figure]【課題】ACC阻害作用を有し、肥満症、糖尿病、高血圧症、高脂血症、心不全、糖尿病性合併症、メタボリックシンドローム、筋肉減少症、癌等の予防・治療に有用であり、かつ優れた薬効を有する化合物を提供する。【解決手段】本発明は、式(I):[式中、各記号は明細書記載のとおり]で表される化合物またはその塩である。【選択図】なし