diff --git a/.DS_Store b/.DS_Store
new file mode 100644
index 0000000..a4e7cd5
Binary files /dev/null and b/.DS_Store differ
diff --git a/examples/.DS_Store b/examples/.DS_Store
new file mode 100644
index 0000000..4a39421
Binary files /dev/null and b/examples/.DS_Store differ
diff --git a/examples/rollup/rollup.config.js b/examples/rollup/rollup.config.js
index 7ba7ef4..f1f85ee 100644
--- a/examples/rollup/rollup.config.js
+++ b/examples/rollup/rollup.config.js
@@ -26,6 +26,7 @@ export default {
     format: "esm",
   },
   plugins: [
+    VueSource({}),
     vue({
       exposeFilename: true,
     }),
@@ -46,7 +47,6 @@ export default {
     svg({
       base64: true,
     }),
-    VueSource({}),
     liveServer({
       port: 3000,
       wait: 1000,
diff --git a/examples/vite/src/App.vue b/examples/vite/src/App.vue
index dc5a801..6f2ebb1 100644
--- a/examples/vite/src/App.vue
+++ b/examples/vite/src/App.vue
@@ -1,4 +1,4 @@
-<script setup lang="ts">
+<script setup lang="tsx">
 import HelloWorld from './components/HelloWorld.vue';
 </script>
 
diff --git a/src/.DS_Store b/src/.DS_Store
new file mode 100644
index 0000000..db74382
Binary files /dev/null and b/src/.DS_Store differ
diff --git a/src/core/constants.ts b/src/core/constants.ts
index 7445e99..db59882 100644
--- a/src/core/constants.ts
+++ b/src/core/constants.ts
@@ -8,3 +8,5 @@ export const ElementTypes = <const>{
   ELEMENT: 0,
   COMPONENT: 1,
 };
+
+export const TagTypes = [ElementTypes.ELEMENT, ElementTypes.COMPONENT];
diff --git a/src/core/index.ts b/src/core/index.ts
index 23bf330..c33917c 100644
--- a/src/core/index.ts
+++ b/src/core/index.ts
@@ -1,51 +1,32 @@
-import { relative } from "path";
 import type { UnpluginFactory } from "unplugin";
 import { createUnplugin } from "unplugin";
-import { parse, transform } from "@vue/compiler-dom";
-import MagicString from "magic-string";
 import type { Options } from "../types";
-import { ElementTypes, NodeTypes, TRACE_ID } from "./constants";
+import { parse_ID } from "./parse_ID";
+import { transform_SFC } from "./transform_SFC";
+// import { transform_JSX } from "./transform_JSX";
 
-const filterRE = /.(vue|jsx|tsx)$/;
-const TagTypes = [ElementTypes.ELEMENT, ElementTypes.COMPONENT];
+const includeRE = /.((vue\?vue)|(vue|jsx|tsx)$)/;
 
 export const unpluginFactory: UnpluginFactory<Options> = (options = {}) => {
-  const { rootDir = process.cwd() } = options;
-
   if (process.env.NODE_ENV !== "development") {
     return {
       name: "unplugin-vue-source",
     };
   }
 
+  const { rootDir = process.cwd() } = options;
+
   return {
     name: "unplugin-vue-source",
     enforce: "pre",
     transformInclude(id) {
-      return filterRE.test(id);
+      return includeRE.test(id);
     },
-    transform(raw, id) {
-      const relativePath = `/${relative(rootDir, id)}`;
-
-      const s = new MagicString(raw);
-      transform(parse(raw), {
-        nodeTransforms: [
-          (node) => {
-            if (
-              node.type === NodeTypes.ELEMENT &&
-              TagTypes.includes(node.tagType as any)
-            ) {
-              const { line, column, offset } = node.loc.start;
-              const startIndex = offset + node.tag.length + 1;
-              s.prependLeft(
-                startIndex,
-                ` ${TRACE_ID}="${relativePath}:${line}:${column}"`
-              );
-            }
-          },
-        ],
-      });
-      return s.toString();
+    transform(code, id) {
+      const { filename, query } = parse_ID(id, rootDir);
+      if (!query.type || query.type === "template") {
+        return transform_SFC(filename, code);
+      }
     },
   };
 };
diff --git a/src/core/parse_ID.ts b/src/core/parse_ID.ts
new file mode 100644
index 0000000..9cf71ef
--- /dev/null
+++ b/src/core/parse_ID.ts
@@ -0,0 +1,29 @@
+import { extname } from "path";
+
+export interface VueQuery {
+  vue?: boolean;
+  src?: string;
+  type?: "script" | "template" | "style" | "custom";
+  lang?: string;
+}
+
+export function parse_ID(
+  id: string,
+  rootDir: string
+): {
+  filename: string;
+  ext: string;
+  query: VueQuery;
+} {
+  const [filename, rawQuery] = id.split(`?`, 2);
+  const query = Object.fromEntries(new URLSearchParams(rawQuery)) as VueQuery;
+  if (query.vue != null) {
+    query.vue = true;
+  }
+
+  return {
+    filename: filename.replace(rootDir, ""),
+    ext: extname(filename).slice(1),
+    query,
+  };
+}
diff --git a/src/core/transform_JSX.ts b/src/core/transform_JSX.ts
new file mode 100644
index 0000000..353a6aa
--- /dev/null
+++ b/src/core/transform_JSX.ts
@@ -0,0 +1,3 @@
+export function transform_JSX(filename: string, code: string, tsx: boolean) {
+  return undefined;
+}
diff --git a/src/core/transform_SFC.ts b/src/core/transform_SFC.ts
new file mode 100644
index 0000000..deba233
--- /dev/null
+++ b/src/core/transform_SFC.ts
@@ -0,0 +1,28 @@
+import { parse, transform } from "@vue/compiler-dom";
+import MagicString from "magic-string";
+import { NodeTypes, TRACE_ID, TagTypes } from "./constants";
+
+export function transform_SFC(filename: string, code: string) {
+  const s = new MagicString(code);
+
+  const ast = parse(code);
+  transform(ast, {
+    nodeTransforms: [
+      (node) => {
+        if (
+          node.type === NodeTypes.ELEMENT &&
+          TagTypes.includes(node.tagType as any)
+        ) {
+          const { line, column, offset } = node.loc.start;
+          const startIndex = offset + node.tag.length + 1;
+          s.prependLeft(
+            startIndex,
+            ` ${TRACE_ID}="${filename}:${line}:${column}"`
+          );
+        }
+      },
+    ],
+  });
+
+  return s.toString();
+}