An object of the present invention is to provide an isoxazole compound or a salt thereof that controls pests. The present invention provides an isoxazole compound represented by Formula (I), or a salt thereof, wherein R represents C1-6 alkyl, or C1-4 haloalkyl; A1 and A2 are identical or different and each halogen or C1-6 alkyl; B1 represents hydrogen, halogen or C1-6 alkyl; B2 represents C1-6 alkyl, C1-4 haloalkyl, or substituted or unsubstituted aryl C1-4 haloalkyl; and n represents an integer of 0 to 2.