diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter.meta
new file mode 100644
index 000000000..1ab0d09b3
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter.meta
@@ -0,0 +1,8 @@
+fileFormatVersion: 2
+guid: da380cc015227a946a8a8ccd61811b82
+folderAsset: yes
+DefaultImporter:
+  externalObjects: {}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10_Samples/VRM10Viewer/IMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/IMaterialImporter.cs
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/IMaterialImporter.cs
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/IMaterialImporter.cs
diff --git a/Assets/VRM10_Samples/VRM10Viewer/IMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/IMaterialImporter.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/IMaterialImporter.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/IMaterialImporter.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/OrderedMaterialDescriptorGenerator.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/OrderedMaterialDescriptorGenerator.cs
new file mode 100644
index 000000000..e16f48447
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/OrderedMaterialDescriptorGenerator.cs
@@ -0,0 +1,88 @@
+using System.Collections.Generic;
+using UniGLTF;
+
+namespace UniVRM10.VRM10Viewer
+{
+    /// <summary>
+    /// Importersに格納したを順番に試行して成功したらそれを採用する。
+    /// mtoon, unlit, pbr の順に試行することを想定。
+    /// </summary>
+    public sealed class OrderedMaterialDescriptorGenerator : IMaterialDescriptorGenerator
+    {
+        public readonly List<IMaterialImporter> Importers = new();
+
+        public delegate MaterialDescriptor MakeDefaultMaterialDescriptor(string materialName);
+
+        private readonly MakeDefaultMaterialDescriptor _makeDefault;
+
+        /// <summary>
+        /// 順に TryCreateParam を実行して最初に成功したら終わる。
+        /// 全て失敗したら UrpGltfDefaultMaterialImporter を実行する。
+        /// 通常 vrm-1.0, unlit, pbr の順に試行する。
+        /// </summary>
+        /// <param name="importers"></param>
+        public OrderedMaterialDescriptorGenerator(MakeDefaultMaterialDescriptor makeDefault, params IMaterialImporter[] importers)
+        {
+            _makeDefault = makeDefault;
+            Importers.AddRange(importers);
+        }
+
+        public static OrderedMaterialDescriptorGenerator CreateCustomGenerator(
+            IMaterialImporter customPbr,
+            IMaterialImporter customMToonImporter = null)
+        {
+
+            var generator = new OrderedMaterialDescriptorGenerator((new UrpGltfDefaultMaterialImporter()).CreateParam);
+
+            // 最初にMToonの分岐
+            // generator.Importers は前から順に処理します
+            if (customMToonImporter != null)
+            {
+                // TinyMToon(WebGL 向け) を使う例
+                generator.Importers.Add(customMToonImporter);
+            }
+            else
+            {
+                // VRM10/Universal Render Pipeline/MToon10 を使う例
+                generator.Importers.Add(new UrpMToonMaterialImporter());
+            }
+
+            // 次に unlit の分岐
+            generator.Importers.Add(new UnlitMaterialImporter());
+
+            // 次に pbr の分岐
+            if (customPbr != null)
+            {
+                // TinyPbr を使う例
+                generator.Importers.Add(customPbr);
+            }
+            else
+            {
+                // Universal Render Pipeline/Lit を使う例
+                // AlwaysIncludedShaders に登録すると、Variant が多すぎてビルドが終わらない問題があります。
+                generator.Importers.Add(new UrpPbrMaterialImporter());
+            }
+
+            return generator;
+        }
+
+        public MaterialDescriptor Get(GltfData data, int i)
+        {
+            foreach (var importer in Importers)
+            {
+                if (importer.TryCreateParam(data, i, out var param))
+                {
+                    return param;
+                }
+            }
+            // NOTE: Fallback to default material
+            if (Symbols.VRM_DEVELOP)
+            {
+                UniGLTFLogger.Warning($"material: {i} out of range. fallback");
+            }
+            return GetGltfDefault(GltfMaterialImportUtils.ImportMaterialName(i, null));
+        }
+
+        public MaterialDescriptor GetGltfDefault(string materialName = null) => _makeDefault(materialName);
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10_Samples/VRM10Viewer/OrderedMaterialDescriptorGenerator.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/OrderedMaterialDescriptorGenerator.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/OrderedMaterialDescriptorGenerator.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/OrderedMaterialDescriptorGenerator.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialContext.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialContext.cs
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialContext.cs
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialContext.cs
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialContext.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialContext.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialContext.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialContext.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialImporter.cs
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialImporter.cs
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialImporter.cs
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialImporter.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyMToonMaterialImporter.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyMToonMaterialImporter.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialContext.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialContext.cs
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialContext.cs
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialContext.cs
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialContext.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialContext.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialContext.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialContext.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialImporter.cs
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialImporter.cs
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialImporter.cs
diff --git a/Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialImporter.cs.meta
similarity index 100%
rename from Assets/VRM10_Samples/VRM10Viewer/TinyPbrMaterialImporter.cs.meta
rename to Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/TinyPbrMaterialImporter.cs.meta
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs
new file mode 100644
index 000000000..feffbc680
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs
@@ -0,0 +1,12 @@
+using UniGLTF;
+
+namespace UniVRM10.VRM10Viewer
+{
+    class UnlitMaterialImporter : IMaterialImporter
+    {
+        bool IMaterialImporter.TryCreateParam(GltfData data, int i, out MaterialDescriptor matDesc)
+        {
+            return BuiltInGltfUnlitMaterialImporter.TryCreateParam(data, i, out matDesc);
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs.meta
new file mode 100644
index 000000000..e7c1d3ea9
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UnlitMaterialImporter.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: f3cabd0c7193c374bbeb7db075c3479b
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs
new file mode 100644
index 000000000..b0b04f5c1
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs
@@ -0,0 +1,19 @@
+using UniGLTF;
+
+namespace UniVRM10.VRM10Viewer
+{
+    /// <summary>
+    /// VRM10/Universal Render Pipeline/MToon10
+    /// </summary>
+    public class UrpMToonMaterialImporter : IMaterialImporter
+    {
+        public bool TryCreateParam(GltfData data, int i, out MaterialDescriptor matDesc)
+        {
+            if (UrpVrm10MToonMaterialImporter.TryCreateParam(data, i, out matDesc))
+            {
+                return true;
+            }
+            return false;
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs.meta
new file mode 100644
index 000000000..0dcc56742
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpMToonMaterialImporter.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: c97cb941cc7451b49b9d347de508bdbd
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs
new file mode 100644
index 000000000..a6df0407c
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs
@@ -0,0 +1,18 @@
+using UniGLTF;
+
+namespace UniVRM10.VRM10Viewer
+{
+    public class UrpPbrMaterialImporter : IMaterialImporter
+    {
+        public UrpGltfPbrMaterialImporter PbrMaterialImporter { get; } = new();
+
+        public bool TryCreateParam(GltfData data, int i, out MaterialDescriptor matDesc)
+        {
+            if (PbrMaterialImporter.TryCreateParam(data, i, out matDesc))
+            {
+                return true;
+            }
+            return false;
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs.meta b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs.meta
new file mode 100644
index 000000000..de35a2e2e
--- /dev/null
+++ b/Assets/VRM10_Samples/VRM10Viewer/MaterialImporter/UrpPbrMaterialImporter.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: 5541a21c1ccebff4e9d222a059c90c57
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10_Samples/VRM10Viewer/OrderedMaterialDescriptorGenerator.cs b/Assets/VRM10_Samples/VRM10Viewer/OrderedMaterialDescriptorGenerator.cs
deleted file mode 100644
index e8d644d30..000000000
--- a/Assets/VRM10_Samples/VRM10Viewer/OrderedMaterialDescriptorGenerator.cs
+++ /dev/null
@@ -1,41 +0,0 @@
-using UniGLTF;
-
-namespace UniVRM10.VRM10Viewer
-{
-    public sealed class OrderedMaterialDescriptorGenerator : IMaterialDescriptorGenerator
-    {
-        private IMaterialImporter[] _importers;
-
-        public UrpGltfDefaultMaterialImporter DefaultMaterialImporter { get; } = new();
-
-        /// <summary>
-        /// 順に TryCreateParam を実行して最初に成功したら終わる。
-        /// 全て失敗したら UrpGltfDefaultMaterialImporter を実行する。
-        /// 通常 vrm-1.0, unlit, pbr の順に試行する。
-        /// </summary>
-        /// <param name="importers"></param>
-        public OrderedMaterialDescriptorGenerator(params IMaterialImporter[] importers)
-        {
-            _importers = importers;
-        }
-
-        public MaterialDescriptor Get(GltfData data, int i)
-        {
-            foreach (var importer in _importers)
-            {
-                if (importer.TryCreateParam(data, i, out var param))
-                {
-                    return param;
-                }
-            }
-            // NOTE: Fallback to default material
-            if (Symbols.VRM_DEVELOP)
-            {
-                UniGLTFLogger.Warning($"material: {i} out of range. fallback");
-            }
-            return GetGltfDefault(GltfMaterialImportUtils.ImportMaterialName(i, null));
-        }
-
-        public MaterialDescriptor GetGltfDefault(string materialName = null) => DefaultMaterialImporter.CreateParam(materialName);
-    }
-}
\ No newline at end of file
diff --git a/Assets/VRM10_Samples/VRM10Viewer/VRM10Viewer.unity b/Assets/VRM10_Samples/VRM10Viewer/VRM10Viewer.unity
index dc470aae5..b78f34c9f 100644
--- a/Assets/VRM10_Samples/VRM10Viewer/VRM10Viewer.unity
+++ b/Assets/VRM10_Samples/VRM10Viewer/VRM10Viewer.unity
@@ -4931,6 +4931,7 @@ RectTransform:
   - {fileID: 1767706907}
   - {fileID: 1621794411}
   - {fileID: 731212245}
+  - {fileID: 358762027}
   - {fileID: 2009818432}
   - {fileID: 103723704}
   - {fileID: 602093298}
@@ -5130,6 +5131,92 @@ MonoBehaviour:
     m_PersistentCalls:
       m_Calls: []
   m_IsOn: 0
+--- !u!1 &358762026
+GameObject:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  serializedVersion: 6
+  m_Component:
+  - component: {fileID: 358762027}
+  - component: {fileID: 358762028}
+  m_Layer: 5
+  m_Name: UseCustomMToorMaterial
+  m_TagString: Untagged
+  m_Icon: {fileID: 0}
+  m_NavMeshLayer: 0
+  m_StaticEditorFlags: 0
+  m_IsActive: 1
+--- !u!224 &358762027
+RectTransform:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 358762026}
+  m_LocalRotation: {x: -0, y: -0, z: -0, w: 1}
+  m_LocalPosition: {x: 0, y: 0, z: 0}
+  m_LocalScale: {x: 1, y: 1, z: 1}
+  m_ConstrainProportionsScale: 0
+  m_Children:
+  - {fileID: 2090176800}
+  - {fileID: 1405688945}
+  m_Father: {fileID: 339774397}
+  m_LocalEulerAnglesHint: {x: 0, y: 0, z: 0}
+  m_AnchorMin: {x: 0, y: 0}
+  m_AnchorMax: {x: 0, y: 0}
+  m_AnchoredPosition: {x: 0, y: 0}
+  m_SizeDelta: {x: 0, y: 20}
+  m_Pivot: {x: 0.5, y: 0.5}
+--- !u!114 &358762028
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 358762026}
+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: 9085046f02f69544eb97fd06b6048fe2, type: 3}
+  m_Name: 
+  m_EditorClassIdentifier: 
+  m_Navigation:
+    m_Mode: 3
+    m_WrapAround: 0
+    m_SelectOnUp: {fileID: 0}
+    m_SelectOnDown: {fileID: 0}
+    m_SelectOnLeft: {fileID: 0}
+    m_SelectOnRight: {fileID: 0}
+  m_Transition: 1
+  m_Colors:
+    m_NormalColor: {r: 1, g: 1, b: 1, a: 1}
+    m_HighlightedColor: {r: 0.9607843, g: 0.9607843, b: 0.9607843, a: 1}
+    m_PressedColor: {r: 0.78431374, g: 0.78431374, b: 0.78431374, a: 1}
+    m_SelectedColor: {r: 0.9607843, g: 0.9607843, b: 0.9607843, a: 1}
+    m_DisabledColor: {r: 0.78431374, g: 0.78431374, b: 0.78431374, a: 0.5019608}
+    m_ColorMultiplier: 1
+    m_FadeDuration: 0.1
+  m_SpriteState:
+    m_HighlightedSprite: {fileID: 0}
+    m_PressedSprite: {fileID: 0}
+    m_SelectedSprite: {fileID: 0}
+    m_DisabledSprite: {fileID: 0}
+  m_AnimationTriggers:
+    m_NormalTrigger: Normal
+    m_HighlightedTrigger: Highlighted
+    m_PressedTrigger: Pressed
+    m_SelectedTrigger: Highlighted
+    m_DisabledTrigger: Disabled
+  m_Interactable: 1
+  m_TargetGraphic: {fileID: 2090176801}
+  toggleTransition: 1
+  graphic: {fileID: 379278027}
+  m_Group: {fileID: 0}
+  onValueChanged:
+    m_PersistentCalls:
+      m_Calls: []
+  m_IsOn: 0
 --- !u!1 &364098868
 GameObject:
   m_ObjectHideFlags: 0
@@ -5464,6 +5551,81 @@ CanvasRenderer:
   m_PrefabAsset: {fileID: 0}
   m_GameObject: {fileID: 377012217}
   m_CullTransparentMesh: 1
+--- !u!1 &379278025
+GameObject:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  serializedVersion: 6
+  m_Component:
+  - component: {fileID: 379278026}
+  - component: {fileID: 379278028}
+  - component: {fileID: 379278027}
+  m_Layer: 5
+  m_Name: Checkmark
+  m_TagString: Untagged
+  m_Icon: {fileID: 0}
+  m_NavMeshLayer: 0
+  m_StaticEditorFlags: 0
+  m_IsActive: 1
+--- !u!224 &379278026
+RectTransform:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 379278025}
+  m_LocalRotation: {x: 0, y: 0, z: 0, w: 1}
+  m_LocalPosition: {x: 0, y: 0, z: 0}
+  m_LocalScale: {x: 1, y: 1, z: 1}
+  m_ConstrainProportionsScale: 0
+  m_Children: []
+  m_Father: {fileID: 2090176800}
+  m_LocalEulerAnglesHint: {x: 0, y: 0, z: 0}
+  m_AnchorMin: {x: 0.5, y: 0.5}
+  m_AnchorMax: {x: 0.5, y: 0.5}
+  m_AnchoredPosition: {x: 0, y: 0}
+  m_SizeDelta: {x: 20, y: 20}
+  m_Pivot: {x: 0.5, y: 0.5}
+--- !u!114 &379278027
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 379278025}
+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: fe87c0e1cc204ed48ad3b37840f39efc, type: 3}
+  m_Name: 
+  m_EditorClassIdentifier: 
+  m_Material: {fileID: 0}
+  m_Color: {r: 1, g: 1, b: 1, a: 1}
+  m_RaycastTarget: 1
+  m_RaycastPadding: {x: 0, y: 0, z: 0, w: 0}
+  m_Maskable: 1
+  m_OnCullStateChanged:
+    m_PersistentCalls:
+      m_Calls: []
+  m_Sprite: {fileID: 10901, guid: 0000000000000000f000000000000000, type: 0}
+  m_Type: 0
+  m_PreserveAspect: 0
+  m_FillCenter: 1
+  m_FillMethod: 4
+  m_FillAmount: 1
+  m_FillClockwise: 1
+  m_FillOrigin: 0
+  m_UseSpriteMesh: 0
+  m_PixelsPerUnitMultiplier: 1
+--- !u!222 &379278028
+CanvasRenderer:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 379278025}
+  m_CullTransparentMesh: 0
 --- !u!1 &381534432
 GameObject:
   m_ObjectHideFlags: 0
@@ -5651,7 +5813,9 @@ MonoBehaviour:
     m_HorizontalOverflow: 0
     m_VerticalOverflow: 0
     m_LineSpacing: 1
-  m_Text: Use CustomMaterial
+  m_Text: 'Use CustomPbrMaterial
+
+'
 --- !u!222 &390989033
 CanvasRenderer:
   m_ObjectHideFlags: 0
@@ -12326,7 +12490,7 @@ GameObject:
   - component: {fileID: 731212245}
   - component: {fileID: 731212246}
   m_Layer: 5
-  m_Name: UseCustomMaterial
+  m_Name: UseCustomPbrMaterial
   m_TagString: Untagged
   m_Icon: {fileID: 0}
   m_NavMeshLayer: 0
@@ -23821,6 +23985,87 @@ RectTransform:
   m_AnchoredPosition: {x: 0, y: 0}
   m_SizeDelta: {x: 0, y: 28}
   m_Pivot: {x: 0.5, y: 1}
+--- !u!1 &1405688944
+GameObject:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  serializedVersion: 6
+  m_Component:
+  - component: {fileID: 1405688945}
+  - component: {fileID: 1405688947}
+  - component: {fileID: 1405688946}
+  m_Layer: 5
+  m_Name: Label
+  m_TagString: Untagged
+  m_Icon: {fileID: 0}
+  m_NavMeshLayer: 0
+  m_StaticEditorFlags: 0
+  m_IsActive: 1
+--- !u!224 &1405688945
+RectTransform:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 1405688944}
+  m_LocalRotation: {x: 0, y: 0, z: 0, w: 1}
+  m_LocalPosition: {x: 0, y: 0, z: 0}
+  m_LocalScale: {x: 1, y: 1, z: 1}
+  m_ConstrainProportionsScale: 0
+  m_Children: []
+  m_Father: {fileID: 358762027}
+  m_LocalEulerAnglesHint: {x: 0, y: 0, z: 0}
+  m_AnchorMin: {x: 0, y: 0}
+  m_AnchorMax: {x: 1, y: 1}
+  m_AnchoredPosition: {x: 9, y: -0.5}
+  m_SizeDelta: {x: -28, y: -3}
+  m_Pivot: {x: 0.5, y: 0.5}
+--- !u!114 &1405688946
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 1405688944}
+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: 5f7201a12d95ffc409449d95f23cf332, type: 3}
+  m_Name: 
+  m_EditorClassIdentifier: 
+  m_Material: {fileID: 0}
+  m_Color: {r: 0.19607843, g: 0.19607843, b: 0.19607843, a: 1}
+  m_RaycastTarget: 1
+  m_RaycastPadding: {x: 0, y: 0, z: 0, w: 0}
+  m_Maskable: 1
+  m_OnCullStateChanged:
+    m_PersistentCalls:
+      m_Calls: []
+  m_FontData:
+    m_Font: {fileID: 10102, guid: 0000000000000000e000000000000000, type: 0}
+    m_FontSize: 14
+    m_FontStyle: 0
+    m_BestFit: 0
+    m_MinSize: 10
+    m_MaxSize: 40
+    m_Alignment: 0
+    m_AlignByGeometry: 0
+    m_RichText: 1
+    m_HorizontalOverflow: 0
+    m_VerticalOverflow: 0
+    m_LineSpacing: 1
+  m_Text: 'Use CustomMToonMaterial
+
+'
+--- !u!222 &1405688947
+CanvasRenderer:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 1405688944}
+  m_CullTransparentMesh: 0
 --- !u!1 &1406385458
 GameObject:
   m_ObjectHideFlags: 0
@@ -30646,7 +30891,8 @@ MonoBehaviour:
     type: 3}
   m_mtoonMaterialAlphaBlend: {fileID: -876546973899608171, guid: 6b60fe85d745eda4281e3278fcb0657c,
     type: 3}
-  m_useCustomMaterial: {fileID: 731212246}
+  m_useCustomPbrMaterial: {fileID: 731212246}
+  m_useCustomMToonMaterial: {fileID: 358762028}
   m_openModel: {fileID: 2009818433}
   m_openMotion: {fileID: 168425996}
   m_pastePose: {fileID: 1307084564}
@@ -35733,6 +35979,82 @@ CanvasRenderer:
   m_PrefabAsset: {fileID: 0}
   m_GameObject: {fileID: 2085434813}
   m_CullTransparentMesh: 1
+--- !u!1 &2090176799
+GameObject:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  serializedVersion: 6
+  m_Component:
+  - component: {fileID: 2090176800}
+  - component: {fileID: 2090176802}
+  - component: {fileID: 2090176801}
+  m_Layer: 5
+  m_Name: Background
+  m_TagString: Untagged
+  m_Icon: {fileID: 0}
+  m_NavMeshLayer: 0
+  m_StaticEditorFlags: 0
+  m_IsActive: 1
+--- !u!224 &2090176800
+RectTransform:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 2090176799}
+  m_LocalRotation: {x: 0, y: 0, z: 0, w: 1}
+  m_LocalPosition: {x: 0, y: 0, z: 0}
+  m_LocalScale: {x: 1, y: 1, z: 1}
+  m_ConstrainProportionsScale: 0
+  m_Children:
+  - {fileID: 379278026}
+  m_Father: {fileID: 358762027}
+  m_LocalEulerAnglesHint: {x: 0, y: 0, z: 0}
+  m_AnchorMin: {x: 0, y: 1}
+  m_AnchorMax: {x: 0, y: 1}
+  m_AnchoredPosition: {x: 10, y: -10}
+  m_SizeDelta: {x: 20, y: 20}
+  m_Pivot: {x: 0.5, y: 0.5}
+--- !u!114 &2090176801
+MonoBehaviour:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 2090176799}
+  m_Enabled: 1
+  m_EditorHideFlags: 0
+  m_Script: {fileID: 11500000, guid: fe87c0e1cc204ed48ad3b37840f39efc, type: 3}
+  m_Name: 
+  m_EditorClassIdentifier: 
+  m_Material: {fileID: 0}
+  m_Color: {r: 1, g: 1, b: 1, a: 1}
+  m_RaycastTarget: 1
+  m_RaycastPadding: {x: 0, y: 0, z: 0, w: 0}
+  m_Maskable: 1
+  m_OnCullStateChanged:
+    m_PersistentCalls:
+      m_Calls: []
+  m_Sprite: {fileID: 10905, guid: 0000000000000000f000000000000000, type: 0}
+  m_Type: 1
+  m_PreserveAspect: 0
+  m_FillCenter: 1
+  m_FillMethod: 4
+  m_FillAmount: 1
+  m_FillClockwise: 1
+  m_FillOrigin: 0
+  m_UseSpriteMesh: 0
+  m_PixelsPerUnitMultiplier: 1
+--- !u!222 &2090176802
+CanvasRenderer:
+  m_ObjectHideFlags: 0
+  m_CorrespondingSourceObject: {fileID: 0}
+  m_PrefabInstance: {fileID: 0}
+  m_PrefabAsset: {fileID: 0}
+  m_GameObject: {fileID: 2090176799}
+  m_CullTransparentMesh: 0
 --- !u!1 &2092455692
 GameObject:
   m_ObjectHideFlags: 0
diff --git a/Assets/VRM10_Samples/VRM10Viewer/VRM10ViewerUI.cs b/Assets/VRM10_Samples/VRM10Viewer/VRM10ViewerUI.cs
index 87193c97e..fdce9a9ad 100644
--- a/Assets/VRM10_Samples/VRM10Viewer/VRM10ViewerUI.cs
+++ b/Assets/VRM10_Samples/VRM10Viewer/VRM10ViewerUI.cs
@@ -9,6 +9,7 @@ using System.Threading.Tasks;
 using UniGLTF;
 using UniGLTF.SpringBoneJobs.Blittables;
 using UnityEngine;
+using UnityEngine.Rendering;
 using UnityEngine.UI;
 
 namespace UniVRM10.VRM10Viewer
@@ -34,7 +35,9 @@ namespace UniVRM10.VRM10Viewer
 
         [Header("UI")]
         [SerializeField]
-        Toggle m_useCustomMaterial = default;
+        Toggle m_useCustomPbrMaterial = default;
+        [SerializeField]
+        Toggle m_useCustomMToonMaterial = default;
 
         [SerializeField]
         Button m_openModel = default;
@@ -378,7 +381,8 @@ namespace UniVRM10.VRM10Viewer
         {
             var map = new ObjectMap(gameObject);
             Root = map.Objects["Root"];
-            m_useCustomMaterial = map.Get<Toggle>("CustomMaterial");
+            m_useCustomPbrMaterial = map.Get<Toggle>("CustomPbrMaterial");
+            m_useCustomMToonMaterial = map.Get<Toggle>("CustomMToonMaterial");
             m_openModel = map.Get<Button>("OpenModel");
             m_openMotion = map.Get<Button>("OpenMotion");
             m_pastePose = map.Get<Button>("PastePose");
@@ -485,15 +489,6 @@ namespace UniVRM10.VRM10Viewer
         VRM10Blinker m_autoBlink;
         VRM10AIUEO m_autoLipsync;
 
-        private class UnlitMaterialImporter : IMaterialImporter
-        {
-            bool IMaterialImporter.TryCreateParam(GltfData data, int i, out MaterialDescriptor matDesc)
-            {
-                return BuiltInGltfUnlitMaterialImporter.TryCreateParam(data, i, out matDesc);
-            }
-        }
-        private UnlitMaterialImporter m_unlitImporter = new();
-
         private TinyMToonrMaterialImporter m_mtoonImporter;
         private TinyPbrMaterialImporter m_pbrImporter;
 
@@ -508,6 +503,9 @@ namespace UniVRM10.VRM10Viewer
                 m_pbrImporter = new(m_pbrOpaqueMaterial, m_pbrAlphaBlendMaterial);
             }
 
+            // URP かつ WebGL で有効にする
+            m_useCustomMToonMaterial.isOn = Application.platform == RuntimePlatform.WebGLPlayer && GraphicsSettings.renderPipelineAsset != null;
+
             m_autoEmotion = gameObject.AddComponent<VRM10AutoExpression>();
             m_autoBlink = gameObject.AddComponent<VRM10Blinker>();
             m_autoLipsync = gameObject.AddComponent<VRM10AIUEO>();
@@ -524,12 +522,10 @@ namespace UniVRM10.VRM10Viewer
             if (m_motion != null)
             {
                 Motion = BvhMotion.LoadBvhFromText(m_motion.text);
-                if (m_useCustomMaterial.isOn)
+                if (GraphicsSettings.renderPipelineAsset != null
+                    && m_pbrAlphaBlendMaterial != null)
                 {
-                    if (m_pbrAlphaBlendMaterial != null)
-                    {
-                        Motion.SetBoxManMaterial(Instantiate(m_pbrOpaqueMaterial));
-                    }
+                    Motion.SetBoxManMaterial(Instantiate(m_pbrOpaqueMaterial));
                 }
             }
 
@@ -801,14 +797,17 @@ namespace UniVRM10.VRM10Viewer
 
         IMaterialDescriptorGenerator GetMaterialDescriptorGenerator()
         {
-            if (m_useCustomMaterial.isOn && (m_mtoonImporter != null || m_pbrImporter != null))
-            {
-                return new OrderedMaterialDescriptorGenerator(m_mtoonImporter, m_unlitImporter, m_pbrImporter);
-            }
-            else
+            var useCustomPbr = m_useCustomPbrMaterial.isOn && m_pbrImporter != null;
+            var useCustomMToon = m_useCustomMToonMaterial.isOn && m_mtoonImporter != null;
+            if (!useCustomPbr && !useCustomMToon)
             {
+                // カスタムしない。デフォルトのローダーを使う
                 return default;
             }
+
+            return OrderedMaterialDescriptorGenerator.CreateCustomGenerator(
+                useCustomPbr ? m_pbrImporter : null,
+                useCustomMToon ? m_mtoonImporter : null);
         }
 
         IAwaitCaller GetIAwaitCaller()