diff --git a/packages/typo3-fractor/config/typo3-13.php b/packages/typo3-fractor/config/typo3-13.php
index cdb7b27f..cc3232a4 100644
--- a/packages/typo3-fractor/config/typo3-13.php
+++ b/packages/typo3-fractor/config/typo3-13.php
@@ -4,6 +4,7 @@
 
 use a9f\Typo3Fractor\TYPO3v13\TypoScript\MigrateIncludeTypoScriptSyntaxFractor;
 use a9f\Typo3Fractor\TYPO3v13\TypoScript\RemovePageDoktypeRecyclerFromUserTsConfigFractor;
+use a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractor;
 use Symfony\Component\DependencyInjection\Loader\Configurator\ContainerConfigurator;
 
 return static function (ContainerConfigurator $containerConfigurator): void {
@@ -14,4 +15,5 @@
 
     $services->set(MigrateIncludeTypoScriptSyntaxFractor::class);
     $services->set(RemovePageDoktypeRecyclerFromUserTsConfigFractor::class);
+    $services->set(MigratePluginContentElementAndPluginSubtypesFractor::class);
 };
diff --git a/packages/typo3-fractor/docs/typo3-fractor-rules.md b/packages/typo3-fractor/docs/typo3-fractor-rules.md
index d953bf25..133b9c00 100644
--- a/packages/typo3-fractor/docs/typo3-fractor-rules.md
+++ b/packages/typo3-fractor/docs/typo3-fractor-rules.md
@@ -316,6 +316,122 @@ Migrate password and salted password to password type
 
 <br>
 
+## MigratePluginContentElementAndPluginSubtypesFractorChatGPT
+
+Migrate plugin content element and plugin subtypes (list_type)
+
+- class: [`a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractorChatGPT`](../rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractorChatGPT.php)
+
+```diff
+-tt_content.list.20.examples_pi1 = USER
+-tt_content.list.20.examples_pi1 {
+-    userFunc = MyVendor\Examples\Controller\ExampleController->example
++tt_content.examples_pi1 =< lib.contentElement
++tt_content.examples_pi1 {
++    20 = USER
++    20 {
++        userFunc = MyVendor\Examples\Controller\ExampleController->example
++    }
++    templateName = Generic
+ }
+
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+```diff
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+## MigratePluginContentElementAndPluginSubtypesFractorGeminiV1
+
+Migrate plugin content element and plugin subtypes (list_type)
+
+- class: [`a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractorGeminiV1`](../rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractorGeminiV1.php)
+
+```diff
+-tt_content.list.20.examples_pi1 = USER
+-tt_content.list.20.examples_pi1 {
+-    userFunc = MyVendor\Examples\Controller\ExampleController->example
++tt_content.examples_pi1 =< lib.contentElement
++tt_content.examples_pi1 {
++    20 = USER
++    20 {
++        userFunc = MyVendor\Examples\Controller\ExampleController->example
++    }
++    templateName = Generic
+ }
+
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+```diff
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+## MigratePluginContentElementAndPluginSubtypesFractorGeminiV2
+
+Migrate plugin content element and plugin subtypes (list_type)
+
+- class: [`a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractorGeminiV2`](../rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractorGeminiV2.php)
+
+```diff
+-tt_content.list.20.examples_pi1 = USER
+-tt_content.list.20.examples_pi1 {
+-    userFunc = MyVendor\Examples\Controller\ExampleController->example
++tt_content.examples_pi1 =< lib.contentElement
++tt_content.examples_pi1 {
++    20 = USER
++    20 {
++        userFunc = MyVendor\Examples\Controller\ExampleController->example
++    }
++    templateName = Generic
+ }
+
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+```diff
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+```
+
+<br>
+
+## MigratePluginContentElementAndPluginSubtypesFractor
+
+Migrate plugin content element and plugin subtypes (list_type)
+
+- class: [`a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractor`](../rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor.php)
+
+```diff
+-tt_content.list.20.examples_pi1 = USER
+-tt_content.list.20.examples_pi1 {
++tt_content.examples_pi1 = USER
++tt_content.examples_pi1 {
+     userFunc = MyVendor\Examples\Controller\ExampleController->example
+ }
+
+-tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
++tt_content.examples_pi1 < plugin.tx_examples_pi1
+```
+
+<br>
+
 ## MigrateRenderTypeColorpickerToTypeColorFlexFormFractor
 
 Migrate renderType colorpicker to type color
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture.typoscript.fixture
new file mode 100644
index 00000000..d92a46ae
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture.typoscript.fixture
@@ -0,0 +1,13 @@
+tt_content.list.20.examples_pi1 = USER
+tt_content.list.20.examples_pi1 {
+    userFunc = MyVendor\Examples\Controller\ExampleController->example
+}
+-----
+tt_content.examples_pi1 =< lib.contentElement
+tt_content.examples_pi1 {
+    20 = USER
+    20 {
+        userFunc = MyVendor\Examples\Controller\ExampleController->example
+    }
+    templateName = Generic
+}
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_copy_tt_content.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_copy_tt_content.typoscript.fixture
new file mode 100644
index 00000000..bc21a5dd
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_copy_tt_content.typoscript.fixture
@@ -0,0 +1,3 @@
+temp.example < tt_content.list.20.examples_pi1
+-----
+temp.example < tt_content.examples_pi1.20
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_mixed_nested.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_mixed_nested.typoscript.fixture
new file mode 100644
index 00000000..e767bd61
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_mixed_nested.typoscript.fixture
@@ -0,0 +1,15 @@
+tt_content {
+    list.20 {
+        examples_pi1 {
+            userFunc = MyVendor\Examples\Controller\ExampleController->example
+        }
+    }
+}
+-----
+tt_content {
+    examples_pi1 {
+        20 {
+            userFunc = MyVendor\Examples\Controller\ExampleController->example
+        }
+    }
+}
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_nested.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_nested.typoscript.fixture
new file mode 100644
index 00000000..1346f289
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_nested.typoscript.fixture
@@ -0,0 +1,17 @@
+tt_content {
+    list {
+        20 {
+            examples_pi1 {
+                userFunc = MyVendor\Examples\Controller\ExampleController->example
+            }
+        }
+    }
+}
+-----
+tt_content {
+    examples_pi1 {
+        20 {
+            userFunc = MyVendor\Examples\Controller\ExampleController->example
+        }
+    }
+}
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level.typoscript.fixture
new file mode 100644
index 00000000..81f350b8
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level.typoscript.fixture
@@ -0,0 +1,5 @@
+tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
+-----
+tt_content.examples_pi1 =< lib.contentElement
+tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+tt_content.examples_pi1.templateName = Generic
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level_reference.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level_reference.typoscript.fixture
new file mode 100644
index 00000000..c6849beb
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_plugin_top_level_reference.typoscript.fixture
@@ -0,0 +1,5 @@
+tt_content.list.20.examples_pi1 =< plugin.tx_examples_pi1
+-----
+tt_content.examples_pi1 =< lib.contentElement
+tt_content.examples_pi1.20 =< plugin.tx_examples_pi1
+tt_content.examples_pi1.templateName = Generic
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_reference_tt_content.typoscript.fixture b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_reference_tt_content.typoscript.fixture
new file mode 100644
index 00000000..fbd1a32f
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/Fixtures/fixture_reference_tt_content.typoscript.fixture
@@ -0,0 +1,3 @@
+temp.example =< tt_content.list.20.examples_pi1
+-----
+temp.example =< tt_content.examples_pi1.20
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/MigratePluginContentElementAndPluginSubtypesFractorTest.php b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/MigratePluginContentElementAndPluginSubtypesFractorTest.php
new file mode 100644
index 00000000..038aee38
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/MigratePluginContentElementAndPluginSubtypesFractorTest.php
@@ -0,0 +1,27 @@
+<?php
+
+declare(strict_types=1);
+
+namespace a9f\Typo3Fractor\Tests\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractor;
+
+use a9f\Fractor\Testing\PHPUnit\AbstractFractorTestCase;
+use PHPUnit\Framework\Attributes\DataProvider;
+
+final class MigratePluginContentElementAndPluginSubtypesFractorTest extends AbstractFractorTestCase
+{
+    #[DataProvider('provideData')]
+    public function test(string $filePath): void
+    {
+        $this->doTestFile($filePath);
+    }
+
+    public static function provideData(): \Iterator
+    {
+        return self::yieldFilesFromDirectory(__DIR__ . '/Fixtures', '*.typoscript.fixture');
+    }
+
+    public function provideConfigFilePath(): ?string
+    {
+        return __DIR__ . '/config/fractor.php';
+    }
+}
diff --git a/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/config/fractor.php b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/config/fractor.php
new file mode 100644
index 00000000..39d846b1
--- /dev/null
+++ b/packages/typo3-fractor/rules-tests/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor/config/fractor.php
@@ -0,0 +1,15 @@
+<?php
+
+declare(strict_types=1);
+
+use a9f\Fractor\Configuration\FractorConfiguration;
+use a9f\Fractor\ValueObject\Indent;
+use a9f\FractorXml\Configuration\XmlProcessorOption;
+use a9f\Typo3Fractor\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractor;
+
+return FractorConfiguration::configure()
+    ->withOptions([
+        XmlProcessorOption::INDENT_CHARACTER => Indent::STYLE_TAB,
+        XmlProcessorOption::INDENT_SIZE => 1,
+    ])
+    ->withRules([MigratePluginContentElementAndPluginSubtypesFractor::class]);
diff --git a/packages/typo3-fractor/rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor.php b/packages/typo3-fractor/rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor.php
new file mode 100644
index 00000000..5a8c0a69
--- /dev/null
+++ b/packages/typo3-fractor/rules/TYPO3v13/TypoScript/MigratePluginContentElementAndPluginSubtypesFractor.php
@@ -0,0 +1,166 @@
+<?php
+
+declare(strict_types=1);
+
+namespace a9f\Typo3Fractor\TYPO3v13\TypoScript;
+
+use a9f\FractorTypoScript\AbstractTypoScriptFractor;
+use Helmich\TypoScriptParser\Parser\AST\Builder;
+use Helmich\TypoScriptParser\Parser\AST\NestedAssignment;
+use Helmich\TypoScriptParser\Parser\AST\Operator\Assignment;
+use Helmich\TypoScriptParser\Parser\AST\Operator\Copy;
+use Helmich\TypoScriptParser\Parser\AST\Operator\Reference;
+use Helmich\TypoScriptParser\Parser\AST\Statement;
+use Symplify\RuleDocGenerator\ValueObject\CodeSample\CodeSample;
+use Symplify\RuleDocGenerator\ValueObject\RuleDefinition;
+
+/**
+ * @changelog https://docs.typo3.org/c/typo3/cms-core/main/en-us/Changelog/13.4/Deprecation-105076-PluginContentElementAndPluginSubTypes.html
+ * @see \a9f\Typo3Fractor\Tests\TYPO3v13\TypoScript\MigratePluginContentElementAndPluginSubtypesFractor\MigratePluginContentElementAndPluginSubtypesFractorTest
+ */
+final class MigratePluginContentElementAndPluginSubtypesFractor extends AbstractTypoScriptFractor
+{
+    public function __construct(
+        private readonly Builder $builder
+    ) {
+    }
+
+    public function getRuleDefinition(): RuleDefinition
+    {
+        return new RuleDefinition('Migrate plugin content element and plugin subtypes (list_type)', [new CodeSample(
+            <<<'CODE_SAMPLE'
+tt_content.list.20.examples_pi1 = USER
+tt_content.list.20.examples_pi1 {
+    userFunc = MyVendor\Examples\Controller\ExampleController->example
+}
+
+tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
+CODE_SAMPLE
+            ,
+            <<<'CODE_SAMPLE'
+tt_content.examples_pi1 =< lib.contentElement
+tt_content.examples_pi1 {
+    20 = USER
+    20 {
+        userFunc = MyVendor\Examples\Controller\ExampleController->example
+    }
+    templateName = Generic
+}
+
+tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+CODE_SAMPLE
+        ), new CodeSample(
+            <<<'CODE_SAMPLE'
+tt_content.list.20.examples_pi1 < plugin.tx_examples_pi1
+CODE_SAMPLE
+            ,
+            <<<'CODE_SAMPLE'
+tt_content.examples_pi1.20 < plugin.tx_examples_pi1
+CODE_SAMPLE
+        )]);
+    }
+
+    public function refactor(Statement $statement): null|Statement|int
+    {
+        if ($this->shouldSkip($statement)) {
+            return null;
+        }
+
+        if ($statement instanceof NestedAssignment) {
+            $rootLine = ['tt_content', 'list', '20', '#'];
+            /** @var NestedAssignment|null $pluginStatement */
+            $pluginStatement = $this->findPluginStatement($statement, $rootLine);
+            if ($pluginStatement === null) {
+                return null;
+            }
+
+            $pluginStatement->object->absoluteName = str_replace(
+                'list.20.',
+                '',
+                $pluginStatement->object->absoluteName
+            );
+            $pluginStatement->object->relativeName = str_replace(
+                'list.20.',
+                '',
+                $pluginStatement->object->relativeName
+            );
+
+            if ($pluginStatement->object->absoluteName === $pluginStatement->object->relativeName) {
+                return $pluginStatement;
+            }
+            $statement->statements[0] = $pluginStatement;
+        } elseif ($statement instanceof Assignment) {
+            $statement->object->absoluteName = str_replace('list.20.', '', $statement->object->absoluteName);
+            $statement->object->relativeName = str_replace('list.20.', '', $statement->object->relativeName);
+
+            $objectPathLeft = $this->builder->path(
+                str_replace('list.20.', '', $statement->object->absoluteName),
+                str_replace('list.20.', '', $statement->object->relativeName)
+            );
+            $objectPathRight = $this->builder->path('tt_content.lib.contentElement', 'lib.contentElement');
+
+            $reference = new Reference($objectPathLeft, $objectPathRight, $statement->sourceLine);
+
+        } elseif ($statement instanceof Copy || $statement instanceof Reference) {
+            $statement->object->absoluteName = str_replace('list.20.', '', $statement->object->absoluteName);
+            $statement->object->relativeName = str_replace('list.20.', '', $statement->object->relativeName);
+
+            $statement->target->absoluteName = str_replace('list.20.', '', $statement->target->absoluteName);
+            $statement->target->relativeName = str_replace('list.20.', '', $statement->target->relativeName);
+        }
+
+        return $statement;
+    }
+
+    private function shouldSkip(Statement $statement): bool
+    {
+        if (! $statement instanceof NestedAssignment
+            && ! $statement instanceof Assignment
+            && ! $statement instanceof Copy
+            && ! $statement instanceof Reference
+        ) {
+            return true;
+        }
+
+        if (($statement instanceof Copy || $statement instanceof Reference)) {
+            return ! str_starts_with($statement->target->relativeName, 'tt_content')
+                && ! str_starts_with($statement->object->absoluteName, 'tt_content');
+        }
+
+        if (! str_starts_with($statement->object->absoluteName, 'tt_content')) {
+            return true;
+        }
+
+        return false;
+    }
+
+    /**
+     * @param array<int, string> $rootLine
+     */
+    private function findPluginStatement(Statement $statement, array $rootLine): ?Statement
+    {
+        if (! $statement instanceof NestedAssignment) {
+            return null;
+        }
+
+        if (! isset($rootLine[0])) {
+            return $statement;
+        }
+
+        $objectPath = $statement->object->relativeName;
+        $parts = explode('.', $objectPath);
+        foreach ($parts as $part) {
+            $firstRootLineItem = $rootLine[0];
+            if ($firstRootLineItem === $part || $firstRootLineItem === '#') {
+                array_shift($rootLine);
+            }
+        }
+
+        if ($rootLine === []) {
+            // we found it!
+            return $statement;
+        }
+
+        return $this->findPluginStatement($statement->statements[0], $rootLine);
+    }
+}