The present invention provides a compound represented by the formula:
wherein R
1
is an acyl group, R
2
is a hydrocarbon group which may be substituted or the like, R
3
is a hydrocarbon group which may be substituted or the like, R
4
is a hydrocarbon group which may be substituted or the like, n is from 0 to 4, and X is an oxygen atom, a sulfur atom or the like, or a salt thereof. The invention also provides a compound which has a TGR23 antagonist activity and thus is useful for prevention and treatment of cancer.