To show a liquid crystal compound satisfying at least one of physical properties such as a high stability to heat, light or the like, a high clearing point, a low minimum temperature of a liquid crystal phase, a small viscosity, a suitable optical anisotropy, a large dielectric anisotropy, a suitable elastic constant and an excellent compatibility with other liquid crystal compounds, a liquid crystal composition containing the compound and a liquid crystal display device including the composition.A compound represented by formula (1): wherein, in formula (1), for example, R1 is alkyl having 1 to 15 carbons; ring A1 and ring A2 are 1,4-cyclohexylene, 1,4-cyclohexenylene, 1,4-phenylene, 1,4-phenylene in which at least one piece of hydrogen is replaced by halogen, tetrahydropyran-2,5-diyl or 1,3-dioxane-2,5-diyl; Z1 and Z2 are a single bond or —CF2O—; L1, L2 and L3 are halogen or hydrogen; and a is 0 to 3.