diff --git a/packages/eslint-plugin-smarthr/README.md b/packages/eslint-plugin-smarthr/README.md
index fa1a0e40..df7cdc1b 100644
--- a/packages/eslint-plugin-smarthr/README.md
+++ b/packages/eslint-plugin-smarthr/README.md
@@ -21,6 +21,7 @@
 - [best-practice-for-date](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/best-practice-for-date)
 - [best-practice-for-layouts](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/best-practice-for-layouts)
 - [best-practice-for-remote-trigger-dialog](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/best-practice-for-remote-trigger-dialog)
+- [best-practice-for-tailwind-variants](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants)
 - [design-system-guideline-prohibit-double-icons](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/design-system-guideline-prohibit-double-icons)
 - [format-import-path](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/format-import-path)
 - [format-translate-component](https://github.com/kufu/tamatebako/tree/master/packages/eslint-plugin-smarthr/rules/format-translate-component)
diff --git a/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/README.md b/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/README.md
new file mode 100644
index 00000000..8f1717a1
--- /dev/null
+++ b/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/README.md
@@ -0,0 +1,46 @@
+# smarthr/best-practice-for-tailwind-variants
+
+- tailwind-variantsの記法をチェックするルールです
+- 現状は以下のチェックを行います
+  - tailwind-variants(tv) のimport時の名称をtvに固定しているか (asなどでの名称変更の禁止)
+  - tv の実行結果を格納する変数名を統一 (styleGenerator、もしくはxxxStyleGenerator)
+  - tvで生成した関数の実行をuseMemo hook でメモ化しているか
+
+
+## rules
+
+```js
+{
+  rules: {
+    'smarthr/best-practice-for-tailwind-variants': 'error', // 'warn', 'off'
+  },
+}
+```
+
+## ❌ Incorrect
+
+```jsx
+import { tv as hoge } from 'tailwind-variants'
+
+const xxx = tv({
+  ...
+})
+
+...
+
+const style = xxx()
+```
+
+## ✅ Correct
+
+```jsx
+import { tv } from 'tailwind-variants'
+
+const styleGenerator = tv({
+  ...
+})
+
+...
+
+const style = useMemo(() => styleGenerator(), [])
+```
diff --git a/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/index.js b/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/index.js
new file mode 100644
index 00000000..82da6b23
--- /dev/null
+++ b/packages/eslint-plugin-smarthr/rules/best-practice-for-tailwind-variants/index.js
@@ -0,0 +1,78 @@
+const SCHEMA = []
+
+const TV_COMPONENTS_METHOD = 'tv'
+const TV_COMPONENTS = 'tailwind-variants'
+const TV_RESULT_CONST_NAME_REGEX = /(S|s)tyleGenerator$/
+
+const findValidImportNameNode = (s) => s.type === 'ImportSpecifier' && s.local.name === TV_COMPONENTS_METHOD
+
+const checkImportTailwindVariants = (node, context) => {
+}
+const findNodeHasId = (node) => {
+  if (node.id) {
+    return node
+  }
+
+  if (node.parent) {
+    return findNodeHasId(node.parent)
+  }
+
+  return null
+}
+const findNodeUseMemo = (node) => {
+  if (node.type === 'CallExpression' && node.callee.name === 'useMemo') {
+    return node
+  }
+
+  if (node.parent) {
+    return findNodeUseMemo(node.parent)
+  }
+
+  return null
+}
+
+/**
+ * @type {import('@typescript-eslint/utils').TSESLint.RuleModule<''>}
+ */
+module.exports = {
+  meta: {
+    type: 'problem',
+    schema: SCHEMA,
+  },
+  create(context) {
+    return {
+      ImportDeclaration: (node) => {
+        if (node.source.value === TV_COMPONENTS) {
+          if (!node.specifiers.some(findValidImportNameNode)) {
+            context.report({
+              node,
+              message: `${TV_COMPONENTS} をimportする際は、名称が"${TV_COMPONENTS_METHOD}" となるようにしてください。例: "import { ${TV_COMPONENTS_METHOD} } from '${TV_COMPONENTS}'"`,
+            });
+          }
+        }
+      },
+      CallExpression: (node) => {
+        if (node.callee.name === TV_COMPONENTS_METHOD) {
+          const idNode = findNodeHasId(node.parent)
+
+          if (idNode && !TV_RESULT_CONST_NAME_REGEX.test(idNode.id.name)) {
+            context.report({
+              node: idNode,
+              message: `${TV_COMPONENTS_METHOD}の実行結果を格納する変数名は "${idNode.id.name}" ではなく "${TV_RESULT_CONST_NAME_REGEX}"にmatchする名称に統一してください。`,
+            });
+          }
+        } else if (TV_RESULT_CONST_NAME_REGEX.test(node.callee.name)) {
+          const useMemoNode = findNodeUseMemo(node.parent)
+
+          if (!useMemoNode) {
+            context.report({
+              node,
+              message: `"${node.callee.name}" を実行する際、useMemoでラップし、メモ化してください`,
+            });
+          }
+        }
+      },
+    }
+  },
+}
+module.exports.schema = SCHEMA
diff --git a/packages/eslint-plugin-smarthr/test/best-practice-for-tailwind-variants.js b/packages/eslint-plugin-smarthr/test/best-practice-for-tailwind-variants.js
new file mode 100644
index 00000000..50af8a50
--- /dev/null
+++ b/packages/eslint-plugin-smarthr/test/best-practice-for-tailwind-variants.js
@@ -0,0 +1,28 @@
+const rule = require('../rules/best-practice-for-tailwind-variants')
+const RuleTester = require('eslint').RuleTester
+
+const ruleTester = new RuleTester({
+  languageOptions: {
+    parserOptions: {
+      ecmaFeatures: {
+        jsx: true,
+      },
+    },
+  },
+})
+
+ruleTester.run('best-practice-for-button-element', rule, {
+  valid: [
+    { code: `import { tv } from 'tailwind-variants'` },
+    { code: `const styleGenerator = tv()` },
+    { code: `const xxxStyleGenerator = tv()` },
+    { code: `const hoge = useMemo(() => styleGenerator(), [])` },
+    { code: `const xxx = useMemo(() => hogeStyleGenerator(), [])` },
+  ],
+  invalid: [
+    { code: `import { tv as hoge } from 'tailwind-variants'`, errors: [ { message: `tailwind-variants をimportする際は、名称が"tv" となるようにしてください。例: "import { tv } from 'tailwind-variants'"` } ] },
+    { code: `const hoge = tv()`, errors: [ { message: `tvの実行結果を格納する変数名は "hoge" ではなく "/(S|s)tyleGenerator$/"にmatchする名称に統一してください。` } ] },
+    { code: `const hoge = styleGenerator()`, errors: [ { message: `"styleGenerator" を実行する際、useMemoでラップし、メモ化してください` } ] },
+    { code: `const hoge = hogeStyleGenerator()`, errors: [ { message: `"hogeStyleGenerator" を実行する際、useMemoでラップし、メモ化してください` } ] },
+  ]
+})