PROBLEM TO BE SOLVED: To provide a compound that exhibits an inhibitory activity on phosphodiesterase, for example, an inhibitory activity on PDE4, and is useful for treatment of inflammatory diseases and disorders.SOLUTION: The compound represented by formula (I) or a pharmaceutically acceptable salt, a solvate or a hydrate thereof is provided. [m and n are each independently 0 or 1； Rand Rtogether with a carbon atom to which they are bonded form a heterocyclic ring including one or two heteroatoms selected from O, S, -S(O)- or -S(O)-； Ris -CHF, -CF, -OCHF-OCF, -SCHFor -SCF； X is a bond, -CH- or -NH-； and A is aryl or the like]SELECTED DRAWING: None【課題】ホスホジエステラーゼ阻害活性、例えばＰＤＥ４阻害活性を示し、炎症性疾患および障害の処置に有用である化合物の提供。【解決手段】式（Ｉ）で表される化合物又はその薬学的に許容される塩、水和物或いは溶媒和物。[ｍ及びｎは夫々独立に０又は１；Ｒ１及びＲ２はそれらが結合している炭素原子と一体となって、Ｏ、Ｓ、－Ｓ(Ｏ)－又は－Ｓ(Ｏ)２－から選択される１個或いは２個のヘテロ原子を含むヘテロ環式環；Ｒ３は－ＣＨＦ２、－ＣＦ３、－ＯＣＨＦ２、－ＯＣＦ３、－ＳＣＨＦ２又は－ＳＣＦ３；Ｘは結合、－ＣＨ２－又は－ＮＨ－；Ａはアリール等]【選択図】なし
