diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs b/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs
new file mode 100644
index 000000000..e50641579
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs
@@ -0,0 +1,66 @@
+using System;
+using UniGLTF;
+using UniJSON;
+
+namespace UniVRM10
+{
+    /// <summary>
+    /// 過去の UniVRM において、KHR_materials_unlit 拡張を使わず、VRM 拡張を用いて Unlit を表現していた Material をマイグレーションする。
+    /// </summary>
+    public static class MigrationLegacyUnlitMaterial
+    {
+        public static glTFMaterial Migrate(JsonNode vrm0XMaterial)
+        {
+            var unlitMaterial = new glTFMaterial
+            {
+                pbrMetallicRoughness = new glTFPbrMetallicRoughness
+                {
+                    metallicFactor = 0f,
+                    roughnessFactor = 1f,
+                },
+                extensions = new glTFExtensionExport()
+                    .Add(glTF_KHR_materials_unlit.ExtensionName, new ArraySegment<byte>(glTF_KHR_materials_unlit.Raw)),
+            };
+
+            switch (MigrationMaterialUtil.GetShaderName(vrm0XMaterial))
+            {
+                case "Unlit/Color":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = MigrationMaterialUtil.GetBaseColorFactor(vrm0XMaterial);
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = null;
+                    return unlitMaterial;
+                case "Unlit/Texture":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    return unlitMaterial;
+                case "Unlit/Transparent":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    unlitMaterial.alphaMode = "BLEND";
+                    return unlitMaterial;
+                case "Unlit/Transparent Cutout":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    unlitMaterial.alphaMode = "MASK";
+                    unlitMaterial.alphaCutoff = MigrationMaterialUtil.GetCutoff(vrm0XMaterial);
+                    return unlitMaterial;
+                case "VRM/UnlitTexture":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    return unlitMaterial;
+                case "VRM/UnlitTransparent":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    unlitMaterial.alphaMode = "BLEND";
+                    return unlitMaterial;
+                case "VRM/UnlitCutout":
+                    unlitMaterial.pbrMetallicRoughness.baseColorFactor = new float[] {1, 1, 1, 1};
+                    unlitMaterial.pbrMetallicRoughness.baseColorTexture = MigrationMaterialUtil.GetBaseColorTexture(vrm0XMaterial);
+                    unlitMaterial.alphaMode = "MASK";
+                    unlitMaterial.alphaCutoff = MigrationMaterialUtil.GetCutoff(vrm0XMaterial);
+                    return unlitMaterial;
+                default:
+                    return null;
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs.meta b/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs.meta
new file mode 100644
index 000000000..461c31842
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationLegacyUnlitMaterial.cs.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 46c50e244d72488dac8e26320bac782d
+timeCreated: 1635420423
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs
new file mode 100644
index 000000000..b56fd35d7
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs
@@ -0,0 +1,79 @@
+using System;
+using System.Linq;
+using UniGLTF;
+using UniJSON;
+using UnityEngine;
+
+namespace UniVRM10
+{
+    internal static class MigrationMaterialUtil
+    {
+        private const string ShaderNameKey = "shader";
+        private const string VectorPropertiesKey = "vectorProperties";
+        private const string FloatPropertiesKey = "floatProperties";
+        private const string TexturePropertiesKey = "textureProperties";
+        private const string MainTexKey = "_MainTex";
+        private const string ColorKey = "_Color";
+        private const string CutoffKey = "_Cutoff";
+
+        public static string GetShaderName(JsonNode vrm0XMaterial)
+        {
+            try
+            {
+                return vrm0XMaterial[ShaderNameKey].GetString();
+            }
+            catch (Exception)
+            {
+                Debug.LogWarning($"Migration Warning: ShaderName fallback default.");
+                return string.Empty;
+            }
+        }
+
+        public static float[] GetBaseColorFactor(JsonNode vrm0XMaterial)
+        {
+            try
+            {
+                var factor = vrm0XMaterial[VectorPropertiesKey][ColorKey];
+                if (!factor.IsArray() || factor.GetArrayCount() != 4)
+                {
+                    throw new Exception("not float4");
+                }
+                return factor.ArrayItems().Select(x => ListTreeNodeExtensions.GetSingle(x)).ToArray();
+            }
+            catch (Exception)
+            {
+                Debug.LogWarning($"Migration Warning: BaseColorFactor fallback default.");
+                return new float[] {1, 1, 1, 1};
+            }
+        }
+
+        public static glTFMaterialBaseColorTextureInfo GetBaseColorTexture(JsonNode vrm0XMaterial)
+        {
+            try
+            {
+                return new glTFMaterialBaseColorTextureInfo
+                {
+                    index = vrm0XMaterial[TexturePropertiesKey][MainTexKey].GetInt32(),
+                };
+            }
+            catch (Exception)
+            {
+                Debug.LogWarning($"Migration Warning: BaseColorTexture fallback default.");
+                return null;
+            }
+        }
+
+        public static float GetCutoff(JsonNode vrm0XMaterial)
+        {
+            try
+            {
+                return vrm0XMaterial[FloatPropertiesKey][CutoffKey].GetSingle();
+            }
+            catch (Exception)
+            {
+                Debug.LogWarning($"Migration Warning: Cutoff fallback default.");
+                return 0.5f;
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs.meta b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs.meta
new file mode 100644
index 000000000..7587a12df
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterialUtil.cs.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: e9d2327bd1774f949440b833af321d69
+timeCreated: 1635423551
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs
new file mode 100644
index 000000000..700432fce
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs
@@ -0,0 +1,47 @@
+using System;
+using UniGLTF;
+using UniJSON;
+using UnityEngine;
+
+namespace UniVRM10
+{
+    public static class MigrationMaterials
+    {
+        private const string DontUseExtensionShaderName = "VRM_USE_GLTFSHADER";
+        private const string MaterialPropertiesKey = "materialProperties";
+
+        public static void Migrate(glTF gltf, JsonNode vrm0)
+        {
+            for (var materialIdx = 0; materialIdx < gltf.materials.Count; ++materialIdx)
+            {
+                try
+                {
+                    var vrm0XMaterial = vrm0[MaterialPropertiesKey][materialIdx];
+                    var shaderName = MigrationMaterialUtil.GetShaderName(vrm0XMaterial);
+
+                    // 1. material 拡張を使わない場合.
+                    // NOTE: この ShaderName の場合、「この拡張に記載されている情報は無視する」ということを示す.
+                    if (shaderName == DontUseExtensionShaderName)
+                    {
+                        continue;
+                    }
+
+                    // 2. VRM 拡張のうち、古い Unlit 情報からの取得を試みる.
+                    var unlitMaterial = MigrationLegacyUnlitMaterial.Migrate(vrm0XMaterial);
+                    if (unlitMaterial != null)
+                    {
+                        gltf.materials[materialIdx] = unlitMaterial;
+                        continue;
+                    }
+                }
+                catch (Exception ex)
+                {
+                    Debug.LogException(ex);
+                }
+            }
+
+            // 3. VRM 拡張のうち、MToon 情報からの取得を試みる.
+            MigrationMToonMaterial.Migrate(gltf, vrm0);
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs.meta b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs.meta
new file mode 100644
index 000000000..9924968b8
--- /dev/null
+++ b/Assets/VRM10/Runtime/Migration/Materials/MigrationMaterials.cs.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 431e7e81ad3b4f7e9a03ad46d85f9d07
+timeCreated: 1635418411
\ No newline at end of file
diff --git a/Assets/VRM10/Runtime/Migration/MigrationVrm.cs b/Assets/VRM10/Runtime/Migration/MigrationVrm.cs
index 64a46379e..e0039714f 100644
--- a/Assets/VRM10/Runtime/Migration/MigrationVrm.cs
+++ b/Assets/VRM10/Runtime/Migration/MigrationVrm.cs
@@ -105,9 +105,9 @@ namespace UniVRM10
                 UniGLTF.Extensions.VRMC_springBone.GltfSerializer.SerializeTo(ref gltf.extensions, springBone);
             }
 
-            // MToon
+            // Material
             {
-                MigrationMToonMaterial.Migrate(gltf, vrm0);
+                MigrationMaterials.Migrate(gltf, vrm0);
             }
 
             // Serialize whole glTF