To provide a liquid crystal compound satisfying at least one of high stability to heat, light and so forth, a high clearing point, a low minimum temperature of a liquid crystal phase, small viscosity, suitable optical anisotropy, large 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): wherein, for example, R is alkyl having 1 to 10 carbons or alkoxy having 1 to 9 carbons; ring A1, ring A2 and ring A3 is 1,4-cyclohexylene, 1,4-phenylene or 2,3-difluoro-1,4-phenylene; at least one of L1 and L2 is fluorine and the remainder is hydrogen; Z1, Z2 and Z3 are a single bond, —(CH2)2—, —CH2O— or —COO—; x and y are an integer from 0 to 10; and l, m and n are 0 or 1.