Provided is a liquid crystal compound that has high stability to heat, light and so forth, a high clearing point, low minimum temperature of a liquid crystal phase, small viscosity, suitable optical anisotropy, large negative dielectric anisotropy, a suitable elastic constant and excellent compatibility with other liquid crystal compounds, a liquid crystal composition containing the compound and a liquid crystal display device including the composition.The compound is represented by formula (1). For example, R1 is alkyl having 1 to 10 carbons, alkoxy having 1 to 9 carbons or alkenyl having 2 to 10 carbons; R2 is alkyl having 1 to 10 carbons, alkoxy having 1 to 9 carbons or alkenyl having 3 to 10 carbons; ring A1 is 1,4-cyclohexylene or 1,4-phenylene; ring A2 is 1,4-cyclohexylene or 1,4-phenylene; Z1 and Z2 are a single bond; Z3 is —O— or a single bond; and L1 is F, CF3 or CF2H.