diff --git a/core/src/test/java/org/apache/calcite/test/MaterializedViewSubstitutionVisitorTest.java b/core/src/test/java/org/apache/calcite/test/MaterializedViewSubstitutionVisitorTest.java
index edabf76d4f56..a5befa40d9f6 100644
--- a/core/src/test/java/org/apache/calcite/test/MaterializedViewSubstitutionVisitorTest.java
+++ b/core/src/test/java/org/apache/calcite/test/MaterializedViewSubstitutionVisitorTest.java
@@ -24,13 +24,16 @@
 import org.apache.calcite.plan.hep.HepProgram;
 import org.apache.calcite.plan.hep.HepProgramBuilder;
 import org.apache.calcite.rel.RelNode;
+import org.apache.calcite.rel.logical.LogicalCalc;
 import org.apache.calcite.rel.rules.CoreRules;
 import org.apache.calcite.rel.type.RelDataType;
+import org.apache.calcite.rel.type.RelDataTypeField;
 import org.apache.calcite.rel.type.RelDataTypeSystem;
 import org.apache.calcite.rex.RexBuilder;
 import org.apache.calcite.rex.RexInputRef;
 import org.apache.calcite.rex.RexLiteral;
 import org.apache.calcite.rex.RexNode;
+import org.apache.calcite.rex.RexProgramBuilder;
 import org.apache.calcite.rex.RexSimplify;
 import org.apache.calcite.rex.RexUtil;
 import org.apache.calcite.sql.fun.SqlStdOperatorTable;
@@ -80,9 +83,20 @@ public class MaterializedViewSubstitutionVisitorTest {
         @Override protected List<RelNode> optimize(RelNode queryRel,
             List<RelOptMaterialization> materializationList) {
           RelOptMaterialization materialization = materializationList.get(0);
+          RelNode materializedRel = canonicalize(materialization.queryRel);
+          RelNode normalQueryRel = canonicalize(queryRel);
+          if (!(normalQueryRel instanceof LogicalCalc) && materializedRel instanceof LogicalCalc) {
+            final RelDataType rowType = normalQueryRel.getRowType();
+            final RexProgramBuilder programBuilder =
+                new RexProgramBuilder(rowType, normalQueryRel.getCluster().getRexBuilder());
+            final List<RelDataTypeField> queryFields = rowType.getFieldList();
+            for (int i = 0; i < queryFields.size(); i++) {
+              programBuilder.addProject(RexInputRef.of(i, rowType), queryFields.get(i).getName());
+            }
+            normalQueryRel = LogicalCalc.create(normalQueryRel, programBuilder.getProgram());
+          }
           SubstitutionVisitor substitutionVisitor =
-              new SubstitutionVisitor(canonicalize(materialization.queryRel),
-                  canonicalize(queryRel));
+              new SubstitutionVisitor(materializedRel, normalQueryRel);
           return substitutionVisitor
               .go(materialization.tableRel);
         }
@@ -449,6 +463,66 @@ protected final MaterializedViewFixture sql(String materialize,
     sql(mv, query).noMat();
   }
 
+  /**
+   * Need matching because query could be expressed by mv, using trim mv's unused field,
+   * which is the top of Aggregate.
+   */
+  @Test void testAggregateWithCalcTopInMv() {
+    String mv = ""
+        + "select \"deptno\", sum(\"salary\"), sum(\"commission\") + 1, sum(\"k\")\n"
+        + "from\n"
+        + "  (select \"deptno\", \"salary\", \"commission\", 100 as \"k\"\n"
+        + "  from \"emps\")\n"
+        + "group by \"deptno\"";
+    String query = ""
+        + "select \"deptno\", sum(\"salary\"), sum(\"k\")\n"
+        + "from\n"
+        + "  (select \"deptno\", \"salary\", 100 as \"k\"\n"
+        + "  from \"emps\")\n"
+        + "group by \"deptno\"";
+    sql(mv, query).ok();
+  }
+
+  /** Similar with {@link #testAggregateWithCalcTopInMv()},
+   * but target's fields have no-equal sequence. */
+  @Test void testAggregateWithCalcTopInMv2() {
+    String mv = ""
+        + "select \"deptno\", sum(\"commission\") + 1, sum(\"k\"), sum(\"salary\")\n"
+        + "from\n"
+        + "  (select \"deptno\", \"salary\", \"commission\", 100 as \"k\"\n"
+        + "  from \"emps\")\n"
+        + "group by \"deptno\"";
+    String query = ""
+        + "select \"deptno\", sum(\"salary\"), sum(\"k\")\n"
+        + "from\n"
+        + "  (select \"deptno\", \"salary\", 100 as \"k\"\n"
+        + "  from \"emps\")\n"
+        + "group by \"deptno\"";
+    sql(mv, query).ok();
+  }
+
+  /**
+   * Need matching because query could be expressed by mv, using trim mv's unused field,
+   * which is the top of Union.
+   */
+  @Test void testUnionWithCalcTopInMv() {
+    String mv = ""
+        + "select \"deptno\", \"salary\", 'hello' as \"k\"\n"
+        + "from ("
+        + "select \"deptno\", \"salary\"\n"
+        + "from \"emps\"\n"
+        + "union\n"
+        + "select \"deptno\", \"salary\"\n"
+        + "from \"emps\")";
+    String query = ""
+        + "select \"deptno\", \"salary\"\n"
+        + "from \"emps\"\n"
+        + "union\n"
+        + "select \"deptno\", \"salary\"\n"
+        + "from \"emps\"";
+    sql(mv, query).ok();
+  }
+
   /**
    * There will be a compensating Project added after matching of the Aggregate.
    * This rule targets to test if the Calc can be handled.
@@ -861,11 +935,14 @@ protected final MaterializedViewFixture sql(String materialize,
     String m = "select * from \"emps\" where \"empid\" < 500";
     sql(m, q)
         .checkingThatResultContains(""
-            + "LogicalUnion(all=[true])\n"
-            + "  LogicalCalc(expr#0..4=[{inputs}], expr#5=[300], expr#6=[>($t0, $t5)], proj#0..4=[{exprs}], $condition=[$t6])\n"
-            + "    LogicalTableScan(table=[[hr, emps]])\n"
-            + "  LogicalCalc(expr#0..4=[{inputs}], expr#5=[200], expr#6=[<($t0, $t5)], proj#0..4=[{exprs}], $condition=[$t6])\n"
-            + "    EnumerableTableScan(table=[[hr, MV0]])")
+            + "LogicalCalc(expr#0..4=[{inputs}], proj#0..4=[{exprs}])\n"
+            + "  LogicalUnion(all=[true])\n"
+            + "    LogicalCalc(expr#0..4=[{inputs}], expr#5=[300], expr#6=[>($t0, $t5)], proj#0."
+            + ".4=[{exprs}], $condition=[$t6])\n"
+            + "      LogicalTableScan(table=[[hr, emps]])\n"
+            + "    LogicalCalc(expr#0..4=[{inputs}], expr#5=[200], expr#6=[<($t0, $t5)], proj#0."
+            + ".4=[{exprs}], $condition=[$t6])\n"
+            + "      EnumerableTableScan(table=[[hr, MV0]])")
         .ok();
   }