diff --git a/app/app.go b/app/app.go
index c0416c5a..45b173bd 100644
--- a/app/app.go
+++ b/app/app.go
@@ -58,7 +58,9 @@ import (
 	v8_1 "github.com/classic-terra/core/v3/app/upgrades/v8_1"
 	v8_2 "github.com/classic-terra/core/v3/app/upgrades/v8_2"
 	v8_3 "github.com/classic-terra/core/v3/app/upgrades/v8_3"
-	v9 "github.com/classic-terra/core/v3/app/upgrades/v9"
+
+	// v9 had been used by tax2gas and has to be skipped
+	v10 "github.com/classic-terra/core/v3/app/upgrades/v10"
 
 	customante "github.com/classic-terra/core/v3/custom/auth/ante"
 	custompost "github.com/classic-terra/core/v3/custom/auth/post"
@@ -92,7 +94,7 @@ var (
 		v8_1.Upgrade,
 		v8_2.Upgrade,
 		v8_3.Upgrade,
-		v9.Upgrade,
+		v10.Upgrade,
 	}
 
 	// Forks defines forks to be applied to the network
diff --git a/app/upgrades/v9/constants.go b/app/upgrades/v10/constants.go
similarity index 79%
rename from app/upgrades/v9/constants.go
rename to app/upgrades/v10/constants.go
index fddf7f1c..59ad629a 100644
--- a/app/upgrades/v9/constants.go
+++ b/app/upgrades/v10/constants.go
@@ -1,4 +1,4 @@
-package v9
+package v10
 
 import (
 	"github.com/classic-terra/core/v3/app/upgrades"
@@ -7,11 +7,11 @@ import (
 	tax2gastypes "github.com/classic-terra/core/v3/x/tax/types"
 )
 
-const UpgradeName = "v9"
+const UpgradeName = "v10"
 
 var Upgrade = upgrades.Upgrade{
 	UpgradeName:          UpgradeName,
-	CreateUpgradeHandler: CreateV9UpgradeHandler,
+	CreateUpgradeHandler: CreateV10UpgradeHandler,
 	StoreUpgrades: store.StoreUpgrades{
 		Added: []string{
 			tax2gastypes.ModuleName,
diff --git a/app/upgrades/v9/upgrades.go b/app/upgrades/v10/upgrades.go
similarity index 94%
rename from app/upgrades/v9/upgrades.go
rename to app/upgrades/v10/upgrades.go
index f2651d21..98539c0e 100644
--- a/app/upgrades/v9/upgrades.go
+++ b/app/upgrades/v10/upgrades.go
@@ -1,4 +1,4 @@
-package v9
+package v10
 
 import (
 	"github.com/classic-terra/core/v3/app/keepers"
@@ -9,7 +9,7 @@ import (
 	upgradetypes "github.com/cosmos/cosmos-sdk/x/upgrade/types"
 )
 
-func CreateV9UpgradeHandler(
+func CreateV10UpgradeHandler(
 	mm *module.Manager,
 	cfg module.Configurator,
 	_ upgrades.BaseAppParamManager,