The compound (44) (1.97 g), 2,3-difluoro-4-(4-propylcyclohexyl)phenol (12) (2.0 g), 1,3-dicyclohexylcarbodiimide (DCC) (1.5 g) and 4-dimethylaminopyridine (DMAP) (0.09 g) were added to toluene (100 ml) under a nitrogen atmosphere, and the mixture was stirred at 25° C. for 20 hours. After the termination of the reaction had been confirmed by GC analysis, toluene (100 ml) and water (100 ml) were added thereto and mixed. The mixture was then allowed to stand until it had separated into two phases of organic and aqueous phases, and extraction into an organic phase was carried out. The organic phase obtained was fractionated, washed with water, and then dried over anhydrous magnesium sulfate. The obtained solution was concentrated under reduced pressure, and the residue was purified with a fractional operation by means of column chromatography using toluene as the eluent and silica gel as the stationary phase powder. The product was further purified by means of recrystallization from a mixed solvent of heptane and THF (heptane:THF=2:1 by volume) and dried, giving 2.65 g of 4-ethoxy-2,3-difluoro-1,1′-biphenylbenzoic acid trans-4-pentylcyclohexyl-2,3-difluorophenyl ester (No. 1843). The yield based on the compound (12) was 69.0%.
