The present invention provides to a compound having an ACC inhibitory action, which is useful as an agent for the prophylaxis or treatment of obesity, diabetes, hypertension, hyperlipidemia, cardiac failure, diabetic complications, metabolic syndrome, sarcopenia, cancer and the like, and has superior efficacy.The present invention relates to a compound represented by the formula (I):wherein each symbol is as defined in the specification.本發明提供具有ACC抑制作用之化合物，其係有用於作為肥胖、糖尿病、高血壓、高血脂症、心衰竭、糖尿病併發症、代謝症候群、骨骼肌減少症、癌症等之預防劑或治療劑，且具有優異之效力。本發明係關於式(I)所示之化合物：其中，各符號係如說明書中所定義。
