A compound represented by formula (1): ##STR00001## wherein R.sup.1 is hydrogen or alkyl having 1 to 20 carbons, in which in the alkyl, arbitrary --CH.sub.2-- may be replaced by --O--, --S--, --COO--, --CH.dbd.CH-- or --C.ident.C--, and arbitrary hydrogen may be replaced by halogen or alkyl having 1 to 3 carbons; ring A.sup.1, ring A.sup.2, ring A.sup.3, ring A.sup.4 and ring A.sup.5 are each independently a benzene ring, a piperidine ring, a tetrahydropyrane ring or a dioxane ring, in which in the rings, arbitrary hydrogen may be replaced by halogen, alkyl having 1 to 3 carbons, alkoxy having 1 to 3 carbons or halogenated alkyl having 1 to 3 carbons, and --CH.dbd. may be replaced by --N.dbd.; Z.sup.1, Z.sup.2, Z.sup.4, Z.sup.5 and Z.sup.6 are each independently a single bond, --COO-- or --CF.sub.2O--; Z.sup.3 is a single bond or --CF.sub.2O--, and in the case where Z.sup.3 is a single bond, ring A.sup.3 is a ring represented by formula (RG-5), or L.sup.1 and L.sup.2 are both fluorine, or at least one of Z.sup.1, Z.sup.2, Z.sup.4, Z.sup.5 and Z.sup.6 is --CF.sub.2O--; L.sup.1, L.sup.2, L.sup.3 and L.sup.4 are each independently hydrogen or halogen; X.sup.1 is hydrogen, halogen, --C.ident.N, --N.dbd.C.dbd.S, --C.ident.C--C.ident.N, --SF.sub.5 or alkyl having 1 to 10 carbons, in which in the alkyl, arbitrary --CH.sub.2-- may be replaced by --O--, --S--, --CH.dbd.CH-- or --C.ident.C--, and arbitrary hydrogen may be replaced by halogen; and l, m, n, o and p are each independently 0 or 1, provided that l+m+n+o+p.ltoreq.4: ##STR00002##