diff --git a/Assets/VRM10/Runtime/Components/Vrm10Runtime/Vrm10RuntimeLookAt.cs b/Assets/VRM10/Runtime/Components/Vrm10Runtime/Vrm10RuntimeLookAt.cs
index 72a07711b9..85412e6db5 100644
--- a/Assets/VRM10/Runtime/Components/Vrm10Runtime/Vrm10RuntimeLookAt.cs
+++ b/Assets/VRM10/Runtime/Components/Vrm10Runtime/Vrm10RuntimeLookAt.cs
@@ -42,20 +42,11 @@ internal Vrm10RuntimeLookAt(Vrm10Instance instance, UniHumanoid.Humanoid humanoi
         {
             _lookAt = instance.Vrm.LookAt;
 
-            // 視点計算用の empty object
-            LookAtOriginTransform = new GameObject("_look_at_origin_").transform;
-            if (controlRig != null)
-            {
-                // controlRig に連結
-                LookAtOriginTransform.SetParent(controlRig.GetBoneTransform(HumanBodyBones.Head));
-            }
-            else
-            {
-                // 直接連結
-                LookAtOriginTransform.SetParent(humanoid.Head);
-            }
-            LookAtOriginTransform.position = humanoid.Head.TransformPoint(_lookAt.OffsetFromHead);
-            LookAtOriginTransform.rotation = instance.transform.rotation;
+            LookAtOriginTransform = InitializeLookAtOriginTransform(
+                humanoid,
+                controlRig,
+                _lookAt.OffsetFromHead,
+                 instance.transform.rotation);
 
             _lookAtOriginTransformLocalPosition = LookAtOriginTransform.localPosition;
             _lookAtOriginTransformLocalRotation = LookAtOriginTransform.localRotation;
@@ -108,6 +99,39 @@ public void SetYawPitchManually(float yaw, float pitch)
             return (yaw, pitch);
         }
 
+        /// <summary>
+        /// Generate empty object for gaze calculation.
+        /// NOTE: このメソッドを実行するとき、モデル全体は初期姿勢（T-Pose）でなければならない。
+        /// NOTE: Vrm10Instance.Runtime 呼び出しによりトリガーされる。
+        /// From v0.127.0: VRM Root（ Vrm10Instance が Add されている）GameObject は初期姿勢でなくてもよい #2445
+        /// </summary>
+        /// <param name="humanoid"></param>
+        /// <param name="controlRig">if provided parent is controlrig head else humanoid head</param>
+        /// <param name="eyeOffsetValue">A humanoid head local offset</param>
+        /// <param name="rootRotation">world rotation of vrm model</param>
+        /// <returns></returns>
+        private static Transform InitializeLookAtOriginTransform(UniHumanoid.Humanoid humanoid, Vrm10RuntimeControlRig controlRig,
+            Vector3 eyeOffsetValue, Quaternion rootRotation)
+        {
+            var lookAtOrigin = new GameObject("_look_at_origin_").transform;
+            if (controlRig != null)
+            {
+                // controlRig のHeadに連結
+                lookAtOrigin.SetParent(controlRig.GetBoneTransform(HumanBodyBones.Head));
+            }
+            else
+            {
+                // humanoid のHeadに連結
+                lookAtOrigin.SetParent(humanoid.Head);
+            }
+
+            lookAtOrigin.position = humanoid.Head.TransformPoint(eyeOffsetValue);
+            // v0.127.0
+            lookAtOrigin.rotation = rootRotation;
+
+            return lookAtOrigin;
+        }
+
         #region Obsolete
         [Obsolete("Use " + nameof(LookAtOriginTransform))]
         public Transform GetLookAtOrigin(Transform head)