[subject]The present invention provides the compound that has an excellent activity for controling the blood fat level.[solution]The present invention provides the compound of the following formula (1)[wherein, A: an aromatic 5 membered heterocyclic group containing nitrogen atom R1: COOH etc. R2: alkyl group etc., R3: an optionally substituted phenyl group, an optionally substituted phenyl alkyl group etc., m: 0、 l, 2, 3 n: 0, 1 R4, R5, R6, R7: H, alkyl group, etc., B: an optionally substituted naphyl group, an optionally substituted heterocyclic group, an group having the formula (II) (wherein, B1, B2: an optionally substituted phenyl group, an optionally substituted heterocyclic group], or the pharmaceutically acceptable salt thereof.本發明提供具有優異血中脂質濃度之控制作用之化合物。本發明為提供具有如下式(I)化合物或其藥理容許鹽等[式中,A:5員含氮芳香族雜環基;R1:COOH等;R2:烷基等;R3:可有取代之苯基、可有取代之苯烷基等;m:0、1、2、3;n:0、1;R4、R5、R6、R7:H、烷基等;B:可有取代之萘基、可有取代之芳香族雜環基,式(II)(式中,B1、B2:可有取代之苯基、可有取代之芳香族雜環基)]。