diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs
new file mode 100644
index 000000000..7a0711156
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs
@@ -0,0 +1,18 @@
+using System.Collections.Generic;
+using UnityEngine;
+using VRMShaders;
+
+namespace UniGLTF
+{
+    public static class MaterialImporterParamExtensions
+    {
+        public static IEnumerable<(SubAssetKey, TextureImportParam)> EnumerateSubAssetKeyValue(this MaterialImportParam param)
+        {
+            foreach (var kv in param.TextureSlots)
+            {
+                var key = new SubAssetKey(typeof(Texture2D), kv.Key);
+                yield return (key, kv.Value);
+            }
+        }
+    }
+}
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs.meta
new file mode 100644
index 000000000..d60b35107
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/MaterialImporterParamExtensions.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: 95bb02953e0720c45a848856c1006ed4
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/SubAssetKey.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/SubAssetKey.cs
index 10e8cbb1b..21ec0a3bb 100644
--- a/Assets/UniGLTF/Runtime/UniGLTF/IO/SubAssetKey.cs
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/SubAssetKey.cs
@@ -31,5 +31,10 @@ namespace UniGLTF
             Type = t;
             Name = name;
         }
+
+        public override string ToString()
+        {
+            return $"{Type}:{Name}";
+        }
     }
 }
diff --git a/Assets/VRM10/Runtime/IO/Vrm10MaterialImporter.cs b/Assets/VRM10/Runtime/IO/Vrm10MaterialImporter.cs
index d0f00b682..d9f7804cb 100644
--- a/Assets/VRM10/Runtime/IO/Vrm10MaterialImporter.cs
+++ b/Assets/VRM10/Runtime/IO/Vrm10MaterialImporter.cs
@@ -177,13 +177,7 @@ namespace UniVRM10
             return true;
         }
 
-        /// <summary>
-        /// Material一つ分のテクスチャーを列挙する。重複する場合がある
-        /// </summary>
-        /// <param name="parser"></param>
-        /// <param name="m"></param>
-        /// <returns></returns>
-        public static IEnumerable<(SubAssetKey, TextureImportParam)> EnumerateTexturesForMaterial(GltfParser parser, int i)
+        public static MaterialImportParam GetMaterialImportParam(GltfParser parser, int i)
         {
             // mtoon
             if (!TryCreateParam(parser, i, out MaterialImportParam param))
@@ -195,12 +189,7 @@ namespace UniVRM10
                     GltfPBRMaterial.TryCreateParam(parser, i, out param);
                 }
             }
-
-            foreach (var kv in param.TextureSlots)
-            {
-                var key = new SubAssetKey(typeof(Texture2D), kv.Key);
-                yield return (key, kv.Value);
-            }
+            return param;
         }
 
         /// <summary>
@@ -257,18 +246,14 @@ namespace UniVRM10
             }
 
             var used = new HashSet<SubAssetKey>();
-            Func<(SubAssetKey, TextureImportParam), bool> add = (kv) =>
-            {
-                var (key, textureInfo) = kv;
-                return used.Add(key);
-            };
             for (int i = 0; i < parser.GLTF.materials.Count; ++i)
             {
-                foreach (var kv in EnumerateTexturesForMaterial(parser, i))
+                var param = GetMaterialImportParam(parser, i);
+                foreach (var (key, value) in param.EnumerateSubAssetKeyValue())
                 {
-                    if (add(kv))
+                    if (used.Add(key))
                     {
-                        yield return kv;
+                        yield return (key, value);
                     }
                 }
             }
diff --git a/Assets/VRM10/Tests/MaterialImportTests.cs b/Assets/VRM10/Tests/MaterialImportTests.cs
new file mode 100644
index 000000000..b9481e678
--- /dev/null
+++ b/Assets/VRM10/Tests/MaterialImportTests.cs
@@ -0,0 +1,35 @@
+using System.IO;
+using System.Linq;
+using NUnit.Framework;
+using UniGLTF;
+using UnityEngine;
+
+namespace UniVRM10
+{
+    public class MaterialImporterTests
+    {
+        static string AliciaPath
+        {
+            get
+            {
+                return Path.GetFullPath(Application.dataPath + "/../Tests/Models/Alicia_vrm-0.51/AliciaSolid_vrm-0.51.vrm")
+                    .Replace("\\", "/");
+            }
+        }
+
+        [Test]
+        public void MaterialImporterTest()
+        {
+            var migratedBytes = MigrationVrm.Migrate(File.ReadAllBytes(AliciaPath));
+            var parser = new GltfParser();
+            parser.Parse(AliciaPath, migratedBytes);
+
+            var materialParam = Vrm10MaterialImporter.GetMaterialImportParam(parser, 0);
+            Assert.AreEqual("VRM/MToon", materialParam.ShaderName);
+            Assert.AreEqual("Alicia_body", materialParam.TextureSlots["_MainTex"].UnityObjectName);
+
+            var (key, value) = materialParam.EnumerateSubAssetKeyValue().First();
+            Assert.AreEqual(new SubAssetKey(typeof(Texture2D), "Alicia_body"), key);
+        }
+    }
+}
diff --git a/Assets/VRM10/Tests/MaterialImportTests.cs.meta b/Assets/VRM10/Tests/MaterialImportTests.cs.meta
new file mode 100644
index 000000000..086e968df
--- /dev/null
+++ b/Assets/VRM10/Tests/MaterialImportTests.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: 9609b7e054ece274bbe4a2e1a3405373
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10/Tests/VRM10.Tests.asmdef b/Assets/VRM10/Tests/VRM10.Tests.asmdef
index 06f9033ee..3d13df4f6 100644
--- a/Assets/VRM10/Tests/VRM10.Tests.asmdef
+++ b/Assets/VRM10/Tests/VRM10.Tests.asmdef
@@ -4,6 +4,7 @@
         "VrmLib",
         "VRM10",
         "UniGLTF",
+        "VRMShaders.GLTF.IO.Runtime",
         "VRMShaders.GLTF.IO.Editor"
     ],
     "optionalUnityReferences": [