Arylacetate derivatives having isoxazole skeleton

1. A compound of the formula (I):

or a pharmaceutically acceptable salt thereof,

wherein:

Y is a group of the formula:

wherein

R 5 , R 6 , R 7 and R 8 are each independently hydrogen, halogen, hydroxy, cyano, optionally substituted lower alkyl, optionally substituted lower alkenyl, optionally substituted lower alkynyl, optionally substituted lower alkoxy, optionally substituted lower alkylthio, optionally substituted acyl, optionally substituted amino, optionally substituted aryl, optionally substituted aryloxy, optionally substituted arylthio or optionally substituted heterocycle,

R 9 and R 10 are each independently hydrogen, halogen, cyano, optionally substituted lower alkyl, optionally substituted lower alkoxy, optionally substituted amino or optionally substituted aryl,

X 3 is COOR 17 or C(═NR 17 )NR 18 OR 19 ,

wherein R 17 , R 18 and R 19 are each independently hydrogen or optionally substituted lower alkyl,

R 1 is optionally substituted aryl or optionally substituted heterocycle,

R 2 is optionally substituted lower alkyl,

R 3 and R 4 are each independently hydrogen, halogen, optionally substituted lower alkyl, optionally substituted lower alkenyl, optionally substituted lower alkynyl, optionally substituted aryl or optionally substituted heterocycle, and

X 1 is O, S or —ON═CR 14 - wherein R 14 is hydrogen or optionally substituted lower alkyl.

2. The compound or pharmaceutically acceptable salt thereof according to claim 1 , wherein R 3 and R 4 are hydrogen.

3. The compound or pharmaceutically acceptable salt thereof according to claim 1 , wherein R 5 , R 6 , R 7 and R 8 are each independently hydrogen, halogen, optionally substituted lower akyl or optionally substituted lower alkoxy.

4. The compound or pharmaceutically acceptable salt thereof according to claim 1 , wherein R 9 and R 10 are each independently hydrogen or halogen.

5. The compound or pharmaceutically acceptable salt thereof according to claim 1 , wherein X 3 is COOR 17 wherein R 17 is hydrogen or optionally substituted lower alkyl.

6. The compound or pharmaceutically acceptable salt thereof according to claim 1 , wherein R 1 is optionally substituted aryl or heterocycle,

the substituent(s) of the aryl of R 1 is/are selected from the group consisting of halogen,

optionally substituted lower alkyl and optionally substituted lower alkoxy,

R 2 is optionally substituted lower alkyl,

the substituent(s) of the lower alkyl of R 2 is/are selected from the group consisting of optionally substituted lower alkoxy, lower alkylamino, optionally substituted imino, optionally substituted iminooxy, lower alkylsulfonyl, cycloalkyloxy, optionally substituted aryl and optionally substituted heterocycle,

R 3 and R 4 are hydrogen,

R 5 , R 6 , R 7 and R 8 are each independently, hydrogen, halogen, lower alkyl or lower alkoxy,

R 9 and R 10 are each independently hydrogen or halogen,

X 1 is O, S or —ON═CR 14 - wherein R 14 is hydrogen, and

X 3 is COOR 17 wherein R 17 is hydrogen or lower alkyl.

7. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 1 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

8. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 2 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

9. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 3 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

10. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 4 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

11. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 5 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

12. A pharmaceutical composition comprising the compound or pharmaceutically acceptable salt thereof according to claim 6 as an active ingredient, and a pharmaceutically acceptable excipient and/or carrier.

13. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 1 to a patient in need thereof.

14. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 2 to a patient in need thereof.

15. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 3 to a patient in need thereof.

16. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 4 to a patient in need thereof.

17. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 5 to a patient in need thereof.

18. A method of treating hyperlipidemia, obesity, arteriosclerosis, atherosclerosis or hyperglycemia comprising administering an effective amount of the compound or pharmaceutically acceptable salt thereof according to claim 6 to a patient in need thereof.