Provided is a pyridine derivative represented by formula (I) a prodrug thereof a pharmaceutically acceptable salt of the pyridine derivative or the prodrug or a solvate of the pyridine derivative the prodrug or the pharmaceutically acceptable salt which is useful for treatment or prophylaxis of diseases associated with URAT1 such as gout hyperuricemia hypertension kidney diseases such as interstitial nephritis diabetes arteriosclerosis and Lesch Nyhan syndrome.