diff --git a/src/loader.js b/src/loader.js
index 8a387946..fb51cbba 100644
--- a/src/loader.js
+++ b/src/loader.js
@@ -361,7 +361,7 @@ function pitch(request) {
     }
 
     this.importModule(
-      `${this.resourcePath}.webpack[javascript/auto]!=!!!${request}`,
+      `${this._module.matchResource || this.resourcePath}.webpack[javascript/auto]!=!!!${request}`,
       {
         layer: options.layer,
         publicPath: /** @type {string} */ (publicPathForExtract),
diff --git a/test/cases/match-resource-url/expected/main.css b/test/cases/match-resource-url/expected/main.css
new file mode 100644
index 00000000..35a7a05d
--- /dev/null
+++ b/test/cases/match-resource-url/expected/main.css
@@ -0,0 +1,4 @@
+body {
+  background-image: url(static/icon.svg);
+}
+
diff --git a/test/cases/match-resource-url/icon.svg b/test/cases/match-resource-url/icon.svg
new file mode 100644
index 00000000..3b4bcabe
--- /dev/null
+++ b/test/cases/match-resource-url/icon.svg
@@ -0,0 +1 @@
+<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1 1"><rect width="1" height="1"/></svg>
diff --git a/test/cases/match-resource-url/index.js b/test/cases/match-resource-url/index.js
new file mode 100644
index 00000000..0bb9d665
--- /dev/null
+++ b/test/cases/match-resource-url/index.js
@@ -0,0 +1 @@
+import "./virtual.css!=!./source.txt";
diff --git a/test/cases/match-resource-url/source.txt b/test/cases/match-resource-url/source.txt
new file mode 100644
index 00000000..8f8d8336
--- /dev/null
+++ b/test/cases/match-resource-url/source.txt
@@ -0,0 +1,3 @@
+body {
+  background-image: url(./icon.svg);
+}
diff --git a/test/cases/match-resource-url/test.filter.js b/test/cases/match-resource-url/test.filter.js
new file mode 100644
index 00000000..ffca14d7
--- /dev/null
+++ b/test/cases/match-resource-url/test.filter.js
@@ -0,0 +1,3 @@
+import yn from "../../helpers/yn";
+
+module.exports = () => !yn(process.env.OLD_API);
diff --git a/test/cases/match-resource-url/webpack.config.js b/test/cases/match-resource-url/webpack.config.js
new file mode 100644
index 00000000..c9cc91c2
--- /dev/null
+++ b/test/cases/match-resource-url/webpack.config.js
@@ -0,0 +1,26 @@
+import Self from "../../../src";
+
+module.exports = {
+  entry: "./index.js",
+  module: {
+    rules: [
+      {
+        test: /\.css$/,
+        use: [Self.loader, "css-loader"],
+      },
+      {
+        test: /\.svg$/,
+        issuer: /\.css$/,
+        type: "asset/resource",
+        generator: {
+          filename: "static/[name][ext]",
+        },
+      },
+    ],
+  },
+  plugins: [
+    new Self({
+      filename: "[name].css",
+    }),
+  ],
+};