diff --git a/.Lib9c.Tests/Action/ActionEvaluationTest.cs b/.Lib9c.Tests/Action/ActionEvaluationTest.cs
index 3b04609245..540a719a96 100644
--- a/.Lib9c.Tests/Action/ActionEvaluationTest.cs
+++ b/.Lib9c.Tests/Action/ActionEvaluationTest.cs
@@ -2,6 +2,7 @@ namespace Lib9c.Tests.Action
 {
     using System;
     using System.Collections.Generic;
+    using System.Numerics;
     using Bencodex.Types;
     using Lib9c.Formatters;
     using Libplanet.Action.State;
@@ -93,6 +94,7 @@ public ActionEvaluationTest()
         [InlineData(typeof(RuneSummon))]
         [InlineData(typeof(ActivateCollection))]
         [InlineData(typeof(RetrieveAvatarAssets))]
+        [InlineData(typeof(MigrateFee))]
         public void Serialize_With_MessagePack(Type actionType)
         {
             var action = GetAction(actionType);
@@ -479,6 +481,14 @@ private ActionBase GetAction(Type type)
                     },
                 },
                 RetrieveAvatarAssets _ => new RetrieveAvatarAssets(avatarAddress: new PrivateKey().Address),
+                MigrateFee _ => new MigrateFee
+                {
+                    TransferData = new List<(Address sender, Address recipient, BigInteger amount)>
+                    {
+                        (new PrivateKey().Address, new PrivateKey().Address, 1),
+                        (new PrivateKey().Address, new PrivateKey().Address, 2),
+                    },
+                },
                 _ => throw new InvalidCastException(),
             };
         }
diff --git a/.Lib9c.Tests/Action/MigrateFeeTest.cs b/.Lib9c.Tests/Action/MigrateFeeTest.cs
new file mode 100644
index 0000000000..c73bb9dbbe
--- /dev/null
+++ b/.Lib9c.Tests/Action/MigrateFeeTest.cs
@@ -0,0 +1,105 @@
+namespace Lib9c.Tests.Action;
+
+using System.Collections.Generic;
+using System.Globalization;
+using System.Numerics;
+using Libplanet.Action.State;
+using Libplanet.Crypto;
+using Libplanet.Mocks;
+using Libplanet.Types.Assets;
+using Nekoyume.Action;
+using Nekoyume.Model.State;
+using Nekoyume.Module;
+using Xunit;
+
+public class MigrateFeeTest
+{
+    private readonly Currency _ncgCurrency;
+
+    public MigrateFeeTest()
+    {
+#pragma warning disable CS0618
+        _ncgCurrency = Currency.Legacy("NCG", 2, null);
+#pragma warning restore CS0618
+    }
+
+    [Fact]
+    public void Execute()
+    {
+        var admin = new Address("8d9f76aF8Dc5A812aCeA15d8bf56E2F790F47fd7");
+        var context = new ActionContext();
+        var state = new World(MockUtil.MockModernWorldState)
+            .SetLegacyState(AdminState.Address, new AdminState(admin, 100).Serialize())
+            .SetLegacyState(GoldCurrencyState.Address, new GoldCurrencyState(_ncgCurrency).Serialize());
+        var recipient = new PrivateKey().Address;
+        var transferData = new List<(Address sender, Address recipient, BigInteger amount)>();
+        var amount = FungibleAssetValue.Parse(_ncgCurrency, 0.1m.ToString(CultureInfo.InvariantCulture));
+        for (int i = 1; i < 10; i++)
+        {
+            var address = new PrivateKey().Address;
+            var balance = 0.1m * i;
+            var fav = FungibleAssetValue.Parse(_ncgCurrency, balance.ToString(CultureInfo.InvariantCulture));
+            state = state.MintAsset(context, address, fav);
+            transferData.Add((address, recipient, amount.RawValue));
+        }
+
+        var action = new MigrateFee
+        {
+            TransferData = transferData,
+            Memo = "memo",
+        };
+
+        var nextState = action.Execute(new ActionContext
+        {
+            BlockIndex = 1L,
+            PreviousState = state,
+            RandomSeed = 0,
+            Signer = admin,
+        });
+
+        foreach (var (sender, _, _) in transferData)
+        {
+            var prevBalance = state.GetBalance(sender, _ncgCurrency);
+            Assert.Equal(prevBalance - amount, nextState.GetBalance(sender, _ncgCurrency));
+        }
+
+        Assert.Equal(FungibleAssetValue.Parse(_ncgCurrency, "0.9"), nextState.GetBalance(recipient, _ncgCurrency));
+    }
+
+    [Theory]
+    [InlineData(true)]
+    [InlineData(false)]
+    public void PlainValue(bool memo)
+    {
+        var transferData = new List<(Address sender, Address recipient, BigInteger amount)>();
+        // 0.9
+        // 1.0
+        // 1.1
+        for (int i = 9; i < 12; i++)
+        {
+            var sender = new PrivateKey().Address;
+            var recipient = new PrivateKey().Address;
+            var amount = FungibleAssetValue.Parse(_ncgCurrency, (0.1m * i).ToString(CultureInfo.InvariantCulture));
+            transferData.Add((sender, recipient, amount.RawValue));
+        }
+
+        var action = new MigrateFee
+        {
+            TransferData = transferData,
+            Memo = memo ? "memo" : null,
+        };
+
+        var des = new MigrateFee();
+        des.LoadPlainValue(action.PlainValue);
+
+        for (int i = 0; i < action.TransferData.Count; i++)
+        {
+            var data = action.TransferData[i];
+            Assert.Equal(des.TransferData[i].sender, data.sender);
+            Assert.Equal(des.TransferData[i].recipient, data.recipient);
+            Assert.Equal(des.TransferData[i].amount, data.amount);
+        }
+
+        Assert.Equal(memo, !string.IsNullOrEmpty(des.Memo));
+    }
+}
diff --git a/Lib9c/Action/MigrateFee.cs b/Lib9c/Action/MigrateFee.cs
new file mode 100644
index 0000000000..aaa2b621c2
--- /dev/null
+++ b/Lib9c/Action/MigrateFee.cs
@@ -0,0 +1,88 @@
+using System.Collections.Generic;
+using System.Linq;
+using System.Numerics;
+using Bencodex.Types;
+using Libplanet.Action;
+using Libplanet.Action.State;
+using Libplanet.Crypto;
+using Libplanet.Types.Assets;
+using Nekoyume.Model.State;
+using Nekoyume.Module;
+
+namespace Nekoyume.Action
+{
+    [ActionType(TypeIdentifier)]
+    public class MigrateFee : ActionBase
+    {
+        public const string TypeIdentifier = "migrate_fee";
+        public List<(Address sender, Address recipient, BigInteger amount)> TransferData;
+        public string Memo;
+
+        public MigrateFee()
+        {
+        }
+
+        public override IValue PlainValue
+        {
+            get
+            {
+                var values = Dictionary.Empty
+                    .Add("td",
+                        new List(TransferData.Select(a =>
+                            List.Empty
+                                .Add(a.sender.Serialize())
+                                .Add(a.recipient.Serialize())
+                                .Add(a.amount.Serialize()))
+                        )
+                    );
+                if (!string.IsNullOrEmpty(Memo))
+                {
+                    values = values.Add("m", Memo);
+                }
+                return Dictionary.Empty
+                    .Add("type_id", TypeIdentifier)
+                    .Add("values", values);
+            }
+        }
+
+        public override void LoadPlainValue(IValue plainValue)
+        {
+            var dict = (Dictionary)((Dictionary)plainValue)["values"];
+            var asList = (List) dict["td"];
+            TransferData = new List<(Address sender, Address recipient, BigInteger amount)>();
+            foreach (var v in asList)
+            {
+                var innerList = (List) v;
+                var sender = innerList[0].ToAddress();
+                var recipient = innerList[1].ToAddress();
+                var amount = innerList[2].ToBigInteger();
+                TransferData.Add((sender, recipient, amount));
+            }
+
+            if (dict.TryGetValue((Text)"m", out var m))
+            {
+                Memo = (Text) m;
+            }
+        }
+
+        public override IWorld Execute(IActionContext context)
+        {
+            context.UseGas(1);
+
+            CheckPermission(context);
+            var states = context.PreviousState;
+            var goldCurrency = states.GetGoldCurrency();
+            foreach (var (sender, recipient, raw) in TransferData)
+            {
+                var balance = states.GetBalance(sender, goldCurrency);
+                var amount = FungibleAssetValue.FromRawValue(goldCurrency, raw);
+                if (balance >= amount)
+                {
+                    states = states.TransferAsset(context, sender, recipient, amount);
+                }
+            }
+
+            return states;
+        }
+    }
+}