diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/BuiltInRP/Import/Materials/GltfPbrMaterialImporter.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/BuiltInRP/Import/Materials/GltfPbrMaterialImporter.cs
index 9b44f8d63..e25979413 100644
--- a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/BuiltInRP/Import/Materials/GltfPbrMaterialImporter.cs
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/BuiltInRP/Import/Materials/GltfPbrMaterialImporter.cs
@@ -141,33 +141,11 @@ namespace UniGLTF
                     material.globalIlluminationFlags &= ~MaterialGlobalIlluminationFlags.EmissiveIsBlack;
                 });
 
-                if (src.emissiveFactor != null && src.emissiveFactor.Length == 3)
+                var emissiveFactor = GltfMaterialImportUtils.ImportLinearEmissiveFactorFromMaterial(data, src);
+                if (emissiveFactor.HasValue)
                 {
-                    // NOTE: glTF 仕様違反だが emissiveFactor に 1.0 より大きな値が入っていた場合もそのまま受け入れる.
-                    var emissiveFactor = new Vector3(src.emissiveFactor[0], src.emissiveFactor[1], src.emissiveFactor[2]);
-                    if (glTF_KHR_materials_emissive_strength.TryGet(src.extensions, out var emissiveStrength))
-                    {
-                        emissiveFactor *= emissiveStrength.emissiveStrength;
-                    }
-                    else if (Extensions.VRMC_materials_hdr_emissiveMultiplier.GltfDeserializer.TryGet(src.extensions, out var ex))
-                    {
-                        if (ex.EmissiveMultiplier != null)
-                        {
-                            emissiveFactor *= ex.EmissiveMultiplier.Value;
-                        }
-                    }
-
-                    if (data.MigrationFlags.IsEmissiveFactorGamma)
-                    {
-                        // NOTE: Do nothing.
-                        colors.Add("_EmissionColor", emissiveFactor.ToColor3(ColorSpace.sRGB, ColorSpace.sRGB));
-                    }
-                    else
-                    {
-                        // NOTE: Built-in RP Standard shader's emission color is in gamma color space.
-                        colors.Add("_EmissionColor", emissiveFactor.ToColor3(ColorSpace.Linear, ColorSpace.sRGB));
-                    }
-
+                    // NOTE: Built-in RP Standard shader's emission color is in gamma color space.
+                    colors.Add("_EmissionColor", emissiveFactor.Value.gamma);
                 }
 
                 if (src.emissiveTexture != null && src.emissiveTexture.index != -1)
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs
new file mode 100644
index 000000000..a90ea9a1b
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs
@@ -0,0 +1,36 @@
+using UnityEngine;
+using ColorSpace = VRMShaders.ColorSpace;
+
+namespace UniGLTF
+{
+    public static class GltfMaterialImportUtils
+    {
+        public static Color? ImportLinearEmissiveFactorFromMaterial(GltfData data, glTFMaterial src)
+        {
+            if (src.emissiveFactor == null || src.emissiveFactor.Length != 3) return null;
+
+            // NOTE: glTF 仕様違反だが emissiveFactor に 1.0 より大きな値が入っていた場合もそのまま受け入れる.
+            var emissiveFactor = new Vector3(src.emissiveFactor[0], src.emissiveFactor[1], src.emissiveFactor[2]);
+            if (glTF_KHR_materials_emissive_strength.TryGet(src.extensions, out var emissiveStrength))
+            {
+                emissiveFactor *= emissiveStrength.emissiveStrength;
+            }
+            else if (Extensions.VRMC_materials_hdr_emissiveMultiplier.GltfDeserializer.TryGet(src.extensions, out var ex))
+            {
+                if (ex.EmissiveMultiplier != null)
+                {
+                    emissiveFactor *= ex.EmissiveMultiplier.Value;
+                }
+            }
+
+            if (data.MigrationFlags.IsEmissiveFactorGamma)
+            {
+                return emissiveFactor.ToColor3(VRMShaders.ColorSpace.sRGB, VRMShaders.ColorSpace.Linear);
+            }
+            else
+            {
+                return emissiveFactor.ToColor3(ColorSpace.Linear, ColorSpace.Linear);
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs.meta
new file mode 100644
index 000000000..476a39f19
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/GltfMaterialImportUtils.cs.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 901463b34f824dffa3f531783cff2cc0
+timeCreated: 1668078892
\ No newline at end of file
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import.meta
new file mode 100644
index 000000000..5291c7c43
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 3292057f1c104100be6ed94ef578c899
+timeCreated: 1668078713
\ No newline at end of file
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfURPMaterialDescriptorGenerator.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/GltfURPMaterialDescriptorGenerator.cs
similarity index 100%
rename from Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfURPMaterialDescriptorGenerator.cs
rename to Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/GltfURPMaterialDescriptorGenerator.cs
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfURPMaterialDescriptorGenerator.cs.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/GltfURPMaterialDescriptorGenerator.cs.meta
similarity index 100%
rename from Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfURPMaterialDescriptorGenerator.cs.meta
rename to Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/GltfURPMaterialDescriptorGenerator.cs.meta
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials.meta
new file mode 100644
index 000000000..2a0920d58
--- /dev/null
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 5a76f43b22cf44db80bb2c035df97bca
+timeCreated: 1668078724
\ No newline at end of file
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfPbrURPMaterialImporter.cs b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials/GltfPbrURPMaterialImporter.cs
similarity index 90%
rename from Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfPbrURPMaterialImporter.cs
rename to Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials/GltfPbrURPMaterialImporter.cs
index 3660af82f..60cf8abd5 100644
--- a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfPbrURPMaterialImporter.cs
+++ b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials/GltfPbrURPMaterialImporter.cs
@@ -117,20 +117,10 @@ namespace UniGLTF
                     material.globalIlluminationFlags &= ~MaterialGlobalIlluminationFlags.EmissiveIsBlack;
                 });
 
-                if (src.emissiveFactor != null && src.emissiveFactor.Length == 3)
+                var emissiveFactor = GltfMaterialImportUtils.ImportLinearEmissiveFactorFromMaterial(data, src);
+                if (emissiveFactor.HasValue)
                 {
-                    var emissiveFactor = src.emissiveFactor.ToColor3(ColorSpace.Linear, ColorSpace.Linear);
-                    if (UniGLTF.glTF_KHR_materials_emissive_strength.TryGet(src.extensions,
-                        out UniGLTF.glTF_KHR_materials_emissive_strength emissiveStrength))
-                    {
-                        emissiveFactor *= emissiveStrength.emissiveStrength;
-                    }
-                    else if (UniGLTF.Extensions.VRMC_materials_hdr_emissiveMultiplier.GltfDeserializer.TryGet(src.extensions,
-                        out UniGLTF.Extensions.VRMC_materials_hdr_emissiveMultiplier.VRMC_materials_hdr_emissiveMultiplier ex))
-                    {
-                        emissiveFactor *= ex.EmissiveMultiplier.Value;
-                    }
-                    colors.Add("_EmissionColor", emissiveFactor);
+                    colors.Add("_EmissionColor", emissiveFactor.Value);
                 }
 
                 if (src.emissiveTexture != null && src.emissiveTexture.index != -1)
diff --git a/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfPbrURPMaterialImporter.cs.meta b/Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials/GltfPbrURPMaterialImporter.cs.meta
similarity index 100%
rename from Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/GltfPbrURPMaterialImporter.cs.meta
rename to Assets/UniGLTF/Runtime/UniGLTF/IO/MaterialIO/URP/Import/Materials/GltfPbrURPMaterialImporter.cs.meta