An object is to provide a liquid crystal compound satisfying at least one of physical properties such as a high stability to heat, light and so forth, 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 solution is the compound represented by formula (1):wherein, in formula (1),for example, R1 is alkyl having 1 to 10 carbons; ring A1 and ring A2 are independently 1,4-cyclohexylene or 1,4-phenylene; Z1 and Z2 are independently a single bond or —CF2O—; L1 and L2 are halogen; and a is 1 or 2.