diff --git a/docs/rules/index.md b/docs/rules/index.md
index 6b06a7c71..d5525a785 100644
--- a/docs/rules/index.md
+++ b/docs/rules/index.md
@@ -79,7 +79,6 @@ Rules in this category are enabled for all presets provided by eslint-plugin-vue
 | [vue/no-reserved-component-names](./no-reserved-component-names.md) | disallow the use of reserved names in component definitions |  | :three::two::hammer: |
 | [vue/no-reserved-keys](./no-reserved-keys.md) | disallow overwriting reserved keys |  | :three::two::hammer: |
 | [vue/no-reserved-props](./no-reserved-props.md) | disallow reserved names in props |  | :three::two::warning: |
-| [vue/no-setup-props-destructure](./no-setup-props-destructure.md) | disallow destructuring of `props` passed to `setup` |  | :three::two::hammer: |
 | [vue/no-shared-component-data](./no-shared-component-data.md) | enforce component's data property to be a function | :wrench: | :three::two::warning: |
 | [vue/no-side-effects-in-computed-properties](./no-side-effects-in-computed-properties.md) | disallow side effects in computed properties |  | :three::two::warning: |
 | [vue/no-template-key](./no-template-key.md) | disallow `key` attribute on `<template>` |  | :three::two::warning: |
@@ -245,6 +244,7 @@ For example:
 | [vue/no-restricted-static-attribute](./no-restricted-static-attribute.md) | disallow specific attribute |  | :hammer: |
 | [vue/no-restricted-v-bind](./no-restricted-v-bind.md) | disallow specific argument in `v-bind` |  | :hammer: |
 | [vue/no-root-v-if](./no-root-v-if.md) | disallow `v-if` directives on root element |  | :hammer: |
+| [vue/no-setup-props-reactivity-loss](./no-setup-props-reactivity-loss.md) | disallow usages that lose the reactivity of `props` passed to `setup` |  | :hammer: |
 | [vue/no-static-inline-styles](./no-static-inline-styles.md) | disallow static inline `style` attributes |  | :hammer: |
 | [vue/no-template-target-blank](./no-template-target-blank.md) | disallow target="_blank" attribute without rel="noopener noreferrer" | :bulb: | :warning: |
 | [vue/no-this-in-before-route-enter](./no-this-in-before-route-enter.md) | disallow `this` usage in a `beforeRouteEnter` method |  | :warning: |
@@ -339,6 +339,7 @@ The following rules extend the rules provided by ESLint itself and apply them to
 |:--------|:------------|
 | [vue/component-tags-order](./component-tags-order.md) | [vue/block-order](./block-order.md) |
 | [vue/no-invalid-model-keys](./no-invalid-model-keys.md) | [vue/valid-model-definition](./valid-model-definition.md) |
+| [vue/no-setup-props-destructure](./no-setup-props-destructure.md) | [vue/no-setup-props-reactivity-loss](./no-setup-props-reactivity-loss.md) |
 | [vue/script-setup-uses-vars](./script-setup-uses-vars.md) | (no replacement) |
 | [vue/v-on-function-call](./v-on-function-call.md) | [vue/v-on-handler-style](./v-on-handler-style.md) |
 
diff --git a/docs/rules/no-setup-props-destructure.md b/docs/rules/no-setup-props-destructure.md
index 8db330355..37fdcf8b5 100644
--- a/docs/rules/no-setup-props-destructure.md
+++ b/docs/rules/no-setup-props-destructure.md
@@ -2,14 +2,14 @@
 pageClass: rule-details
 sidebarDepth: 0
 title: vue/no-setup-props-destructure
-description: disallow destructuring of `props` passed to `setup`
+description: disallow usages that lose the reactivity of `props` passed to `setup`
 since: v7.0.0
 ---
 # vue/no-setup-props-destructure
 
-> disallow destructuring of `props` passed to `setup`
+> disallow usages that lose the reactivity of `props` passed to `setup`
 
-- :gear: This rule is included in all of `"plugin:vue/vue3-essential"`, `"plugin:vue/essential"`, `"plugin:vue/vue3-strongly-recommended"`, `"plugin:vue/strongly-recommended"`, `"plugin:vue/vue3-recommended"` and `"plugin:vue/recommended"`.
+- :no_entry_sign: This rule was **deprecated** and replaced by [vue/no-setup-props-reactivity-loss](no-setup-props-reactivity-loss.md) rule.
 
 ## :book: Rule Details
 
diff --git a/docs/rules/no-setup-props-reactivity-loss.md b/docs/rules/no-setup-props-reactivity-loss.md
new file mode 100644
index 000000000..bc90415ec
--- /dev/null
+++ b/docs/rules/no-setup-props-reactivity-loss.md
@@ -0,0 +1,102 @@
+---
+pageClass: rule-details
+sidebarDepth: 0
+title: vue/no-setup-props-reactivity-loss
+description: disallow usages that lose the reactivity of `props` passed to `setup`
+---
+# vue/no-setup-props-reactivity-loss
+
+> disallow usages that lose the reactivity of `props` passed to `setup`
+
+- :exclamation: <badge text="This rule has not been released yet." vertical="middle" type="error"> ***This rule has not been released yet.*** </badge>
+
+## :book: Rule Details
+
+This rule reports the destructuring or member expression of `props` passed to `setup` causing the value to lose reactivity.
+
+<eslint-code-block :rules="{'vue/no-setup-props-reactivity-loss': ['error']}">
+
+```vue
+<script>
+export default {
+  /* ✓ GOOD */
+  setup(props) {
+    watch(() => props.count, () => {
+      console.log(props.count)
+    })
+
+    return () => {
+      return h('div', props.count)
+    }
+  }
+}
+</script>
+```
+
+</eslint-code-block>
+
+Destructuring the `props` passed to `setup` will cause the value to lose reactivity.
+
+<eslint-code-block :rules="{'vue/no-setup-props-reactivity-loss': ['error']}">
+
+```vue
+<script>
+export default {
+  /* ✗ BAD */
+  setup({ count }) {
+    watch(() => count, () => { // not going to detect changes
+      console.log(count)
+    })
+
+    return () => {
+      return h('div', count) // not going to update
+    }
+  }
+}
+</script>
+```
+
+</eslint-code-block>
+
+Also, destructuring in root scope of `setup()` should error, but ok inside nested callbacks or returned render functions:
+
+<eslint-code-block :rules="{'vue/no-setup-props-reactivity-loss': ['error']}">
+
+```vue
+<script>
+export default {
+  setup(props) {
+    /* ✗ BAD */
+    const { count } = props
+
+    watch(() => props.count, () => {
+      /* ✓ GOOD */
+      const { count } = props
+      console.log(count)
+    })
+
+    return () => {
+      /* ✓ GOOD */
+      const { count } = props
+      return h('div', count)
+    }
+  }
+}
+</script>
+```
+
+</eslint-code-block>
+
+## :wrench: Options
+
+Nothing.
+
+## :books: Further Reading
+
+- [Guide - Composition API - Setup](https://vuejs.org/api/composition-api-setup.html)
+- [Vue RFCs - 0013-composition-api](https://github.com/vuejs/rfcs/blob/master/active-rfcs/0013-composition-api.md)
+
+## :mag: Implementation
+
+- [Rule source](https://github.com/vuejs/eslint-plugin-vue/blob/master/lib/rules/no-setup-props-reactivity-loss.js)
+- [Test source](https://github.com/vuejs/eslint-plugin-vue/blob/master/tests/lib/rules/no-setup-props-reactivity-loss.js)
diff --git a/lib/configs/essential.js b/lib/configs/essential.js
index 944a162ea..e2c66ceba 100644
--- a/lib/configs/essential.js
+++ b/lib/configs/essential.js
@@ -28,7 +28,6 @@ module.exports = {
         vueVersion: 2
       }
     ],
-    'vue/no-setup-props-destructure': 'error',
     'vue/no-shared-component-data': 'error',
     'vue/no-side-effects-in-computed-properties': 'error',
     'vue/no-template-key': 'error',
diff --git a/lib/configs/vue3-essential.js b/lib/configs/vue3-essential.js
index 5fe530beb..f71508f75 100644
--- a/lib/configs/vue3-essential.js
+++ b/lib/configs/vue3-essential.js
@@ -42,7 +42,6 @@ module.exports = {
     'vue/no-reserved-component-names': 'error',
     'vue/no-reserved-keys': 'error',
     'vue/no-reserved-props': 'error',
-    'vue/no-setup-props-destructure': 'error',
     'vue/no-shared-component-data': 'error',
     'vue/no-side-effects-in-computed-properties': 'error',
     'vue/no-template-key': 'error',
diff --git a/lib/index.js b/lib/index.js
index ace37ce59..d69a03f43 100644
--- a/lib/index.js
+++ b/lib/index.js
@@ -131,6 +131,7 @@ module.exports = {
     'no-restricted-v-bind': require('./rules/no-restricted-v-bind'),
     'no-root-v-if': require('./rules/no-root-v-if'),
     'no-setup-props-destructure': require('./rules/no-setup-props-destructure'),
+    'no-setup-props-reactivity-loss': require('./rules/no-setup-props-reactivity-loss'),
     'no-shared-component-data': require('./rules/no-shared-component-data'),
     'no-side-effects-in-computed-properties': require('./rules/no-side-effects-in-computed-properties'),
     'no-spaces-around-equal-signs-in-attribute': require('./rules/no-spaces-around-equal-signs-in-attribute'),
diff --git a/lib/rules/no-setup-props-destructure.js b/lib/rules/no-setup-props-destructure.js
index 653a0b449..7b49b0a45 100644
--- a/lib/rules/no-setup-props-destructure.js
+++ b/lib/rules/no-setup-props-destructure.js
@@ -3,269 +3,22 @@
  * See LICENSE file in root directory for full license.
  */
 'use strict'
-const { findVariable } = require('@eslint-community/eslint-utils')
-const utils = require('../utils')
+const baseRule = require('./no-setup-props-reactivity-loss')
 
 module.exports = {
+  // eslint-disable-next-line eslint-plugin/require-meta-schema, eslint-plugin/prefer-message-ids, internal/no-invalid-meta, eslint-plugin/require-meta-type -- inherit schema from base rule
   meta: {
-    type: 'suggestion',
+    ...baseRule.meta,
+    // eslint-disable-next-line eslint-plugin/require-meta-docs-description, internal/no-invalid-meta-docs-categories, eslint-plugin/meta-property-ordering
     docs: {
-      description: 'disallow destructuring of `props` passed to `setup`',
-      categories: ['vue3-essential', 'essential'],
+      ...baseRule.meta.docs,
       url: 'https://eslint.vuejs.org/rules/no-setup-props-destructure.html'
     },
-    fixable: null,
-    schema: [],
-    messages: {
-      destructuring:
-        'Destructuring the `props` will cause the value to lose reactivity.',
-      getProperty:
-        'Getting a value from the `props` in root scope of `{{scopeName}}` will cause the value to lose reactivity.'
-    }
+    deprecated: true,
+    replacedBy: ['no-setup-props-reactivity-loss']
   },
-  /**
-   * @param {RuleContext} context
-   * @returns {RuleListener}
-   **/
+  /** @param {RuleContext} context */
   create(context) {
-    /**
-     * @typedef {object} ScopePropsReferences
-     * @property {Set<Identifier>} refs
-     * @property {string} scopeName
-     */
-    /** @type {Map<FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program, ScopePropsReferences>} */
-    const setupScopePropsReferenceIds = new Map()
-    const wrapperExpressionTypes = new Set([
-      'ArrayExpression',
-      'ObjectExpression'
-    ])
-
-    /**
-     * @param {ESNode} node
-     * @param {string} messageId
-     * @param {string} scopeName
-     */
-    function report(node, messageId, scopeName) {
-      context.report({
-        node,
-        messageId,
-        data: {
-          scopeName
-        }
-      })
-    }
-
-    /**
-     * @param {Pattern} left
-     * @param {Expression | null} right
-     * @param {ScopePropsReferences} propsReferences
-     */
-    function verify(left, right, propsReferences) {
-      if (!right) {
-        return
-      }
-
-      const rightNode = utils.skipChainExpression(right)
-
-      if (
-        wrapperExpressionTypes.has(rightNode.type) &&
-        isPropsMemberAccessed(rightNode, propsReferences)
-      ) {
-        return report(rightNode, 'getProperty', propsReferences.scopeName)
-      }
-
-      if (
-        left.type !== 'ArrayPattern' &&
-        left.type !== 'ObjectPattern' &&
-        rightNode.type !== 'MemberExpression'
-      ) {
-        return
-      }
-
-      /** @type {Expression | Super} */
-      let rightId = rightNode
-      while (rightId.type === 'MemberExpression') {
-        rightId = utils.skipChainExpression(rightId.object)
-      }
-      if (rightId.type === 'Identifier' && propsReferences.refs.has(rightId)) {
-        report(left, 'getProperty', propsReferences.scopeName)
-      }
-    }
-
-    /**
-     * @param {Expression} node
-     * @param {ScopePropsReferences} propsReferences
-     */
-    function isPropsMemberAccessed(node, propsReferences) {
-      const propRefs = [...propsReferences.refs.values()]
-
-      return propRefs.some((props) => {
-        const isPropsInExpressionRange = utils.inRange(node.range, props)
-        const isPropsMemberExpression =
-          props.parent.type === 'MemberExpression' &&
-          props.parent.object === props
-
-        return isPropsInExpressionRange && isPropsMemberExpression
-      })
-    }
-
-    /**
-     * @typedef {object} ScopeStack
-     * @property {ScopeStack | null} upper
-     * @property {FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program} scopeNode
-     */
-    /**
-     * @type {ScopeStack | null}
-     */
-    let scopeStack = null
-
-    /**
-     * @param {Pattern | null} node
-     * @param {FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program} scopeNode
-     * @param {string} scopeName
-     */
-    function processPattern(node, scopeNode, scopeName) {
-      if (!node) {
-        // no arguments
-        return
-      }
-      if (
-        node.type === 'RestElement' ||
-        node.type === 'AssignmentPattern' ||
-        node.type === 'MemberExpression'
-      ) {
-        // cannot check
-        return
-      }
-      if (node.type === 'ArrayPattern' || node.type === 'ObjectPattern') {
-        report(node, 'destructuring', scopeName)
-        return
-      }
-
-      const variable = findVariable(context.getScope(), node)
-      if (!variable) {
-        return
-      }
-      const propsReferenceIds = new Set()
-      for (const reference of variable.references) {
-        // If reference is in another scope, we can't check it.
-        if (reference.from !== context.getScope()) {
-          continue
-        }
-
-        if (!reference.isRead()) {
-          continue
-        }
-
-        propsReferenceIds.add(reference.identifier)
-      }
-      setupScopePropsReferenceIds.set(scopeNode, {
-        refs: propsReferenceIds,
-        scopeName
-      })
-    }
-    return utils.compositingVisitors(
-      {
-        /**
-         * @param {FunctionExpression | FunctionDeclaration | ArrowFunctionExpression | Program} node
-         */
-        'Program, :function'(node) {
-          scopeStack = {
-            upper: scopeStack,
-            scopeNode: node
-          }
-        },
-        /**
-         * @param {FunctionExpression | FunctionDeclaration | ArrowFunctionExpression | Program} node
-         */
-        'Program, :function:exit'(node) {
-          scopeStack = scopeStack && scopeStack.upper
-
-          setupScopePropsReferenceIds.delete(node)
-        },
-        /**
-         * @param {CallExpression} node
-         */
-        CallExpression(node) {
-          if (!scopeStack) {
-            return
-          }
-
-          const propsReferenceIds = setupScopePropsReferenceIds.get(
-            scopeStack.scopeNode
-          )
-
-          if (!propsReferenceIds) {
-            return
-          }
-
-          if (isPropsMemberAccessed(node, propsReferenceIds)) {
-            report(node, 'getProperty', propsReferenceIds.scopeName)
-          }
-        },
-        /**
-         * @param {VariableDeclarator} node
-         */
-        VariableDeclarator(node) {
-          if (!scopeStack) {
-            return
-          }
-          const propsReferenceIds = setupScopePropsReferenceIds.get(
-            scopeStack.scopeNode
-          )
-          if (!propsReferenceIds) {
-            return
-          }
-          verify(node.id, node.init, propsReferenceIds)
-        },
-        /**
-         * @param {AssignmentExpression} node
-         */
-        AssignmentExpression(node) {
-          if (!scopeStack) {
-            return
-          }
-          const propsReferenceIds = setupScopePropsReferenceIds.get(
-            scopeStack.scopeNode
-          )
-          if (!propsReferenceIds) {
-            return
-          }
-          verify(node.left, node.right, propsReferenceIds)
-        }
-      },
-      utils.defineScriptSetupVisitor(context, {
-        onDefinePropsEnter(node) {
-          let target = node
-          if (
-            target.parent &&
-            target.parent.type === 'CallExpression' &&
-            target.parent.arguments[0] === target &&
-            target.parent.callee.type === 'Identifier' &&
-            target.parent.callee.name === 'withDefaults'
-          ) {
-            target = target.parent
-          }
-          if (!target.parent) {
-            return
-          }
-
-          /** @type {Pattern|null} */
-          let id = null
-          if (target.parent.type === 'VariableDeclarator') {
-            id = target.parent.init === target ? target.parent.id : null
-          } else if (target.parent.type === 'AssignmentExpression') {
-            id = target.parent.right === target ? target.parent.left : null
-          }
-          processPattern(id, context.getSourceCode().ast, '<script setup>')
-        }
-      }),
-      utils.defineVueVisitor(context, {
-        onSetupFunctionEnter(node) {
-          const propsParam = utils.skipDefaultParamValue(node.params[0])
-          processPattern(propsParam, node, 'setup()')
-        }
-      })
-    )
+    return baseRule.create(context)
   }
 }
diff --git a/lib/rules/no-setup-props-reactivity-loss.js b/lib/rules/no-setup-props-reactivity-loss.js
new file mode 100644
index 000000000..1292ace7a
--- /dev/null
+++ b/lib/rules/no-setup-props-reactivity-loss.js
@@ -0,0 +1,272 @@
+/**
+ * @author Yosuke Ota
+ * See LICENSE file in root directory for full license.
+ */
+'use strict'
+const { findVariable } = require('@eslint-community/eslint-utils')
+const utils = require('../utils')
+
+module.exports = {
+  meta: {
+    type: 'suggestion',
+    docs: {
+      description:
+        'disallow usages that lose the reactivity of `props` passed to `setup`',
+      categories: undefined,
+      url: 'https://eslint.vuejs.org/rules/no-setup-props-reactivity-loss.html'
+    },
+    fixable: null,
+    schema: [],
+    messages: {
+      destructuring:
+        'Destructuring the `props` will cause the value to lose reactivity.',
+      getProperty:
+        'Getting a value from the `props` in root scope of `{{scopeName}}` will cause the value to lose reactivity.'
+    }
+  },
+  /**
+   * @param {RuleContext} context
+   * @returns {RuleListener}
+   **/
+  create(context) {
+    /**
+     * @typedef {object} ScopePropsReferences
+     * @property {Set<Identifier>} refs
+     * @property {string} scopeName
+     */
+    /** @type {Map<FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program, ScopePropsReferences>} */
+    const setupScopePropsReferenceIds = new Map()
+    const wrapperExpressionTypes = new Set([
+      'ArrayExpression',
+      'ObjectExpression'
+    ])
+
+    /**
+     * @param {ESNode} node
+     * @param {string} messageId
+     * @param {string} scopeName
+     */
+    function report(node, messageId, scopeName) {
+      context.report({
+        node,
+        messageId,
+        data: {
+          scopeName
+        }
+      })
+    }
+
+    /**
+     * @param {Pattern} left
+     * @param {Expression | null} right
+     * @param {ScopePropsReferences} propsReferences
+     */
+    function verify(left, right, propsReferences) {
+      if (!right) {
+        return
+      }
+
+      const rightNode = utils.skipChainExpression(right)
+
+      if (
+        wrapperExpressionTypes.has(rightNode.type) &&
+        isPropsMemberAccessed(rightNode, propsReferences)
+      ) {
+        return report(rightNode, 'getProperty', propsReferences.scopeName)
+      }
+
+      if (
+        left.type !== 'ArrayPattern' &&
+        left.type !== 'ObjectPattern' &&
+        rightNode.type !== 'MemberExpression'
+      ) {
+        return
+      }
+
+      /** @type {Expression | Super} */
+      let rightId = rightNode
+      while (rightId.type === 'MemberExpression') {
+        rightId = utils.skipChainExpression(rightId.object)
+      }
+      if (rightId.type === 'Identifier' && propsReferences.refs.has(rightId)) {
+        report(left, 'getProperty', propsReferences.scopeName)
+      }
+    }
+
+    /**
+     * @param {Expression} node
+     * @param {ScopePropsReferences} propsReferences
+     */
+    function isPropsMemberAccessed(node, propsReferences) {
+      const propRefs = [...propsReferences.refs.values()]
+
+      return propRefs.some((props) => {
+        const isPropsInExpressionRange = utils.inRange(node.range, props)
+        const isPropsMemberExpression =
+          props.parent.type === 'MemberExpression' &&
+          props.parent.object === props
+
+        return isPropsInExpressionRange && isPropsMemberExpression
+      })
+    }
+
+    /**
+     * @typedef {object} ScopeStack
+     * @property {ScopeStack | null} upper
+     * @property {FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program} scopeNode
+     */
+    /**
+     * @type {ScopeStack | null}
+     */
+    let scopeStack = null
+
+    /**
+     * @param {Pattern | null} node
+     * @param {FunctionDeclaration | FunctionExpression | ArrowFunctionExpression | Program} scopeNode
+     * @param {string} scopeName
+     */
+    function processPattern(node, scopeNode, scopeName) {
+      if (!node) {
+        // no arguments
+        return
+      }
+      if (
+        node.type === 'RestElement' ||
+        node.type === 'AssignmentPattern' ||
+        node.type === 'MemberExpression'
+      ) {
+        // cannot check
+        return
+      }
+      if (node.type === 'ArrayPattern' || node.type === 'ObjectPattern') {
+        report(node, 'destructuring', scopeName)
+        return
+      }
+
+      const variable = findVariable(context.getScope(), node)
+      if (!variable) {
+        return
+      }
+      const propsReferenceIds = new Set()
+      for (const reference of variable.references) {
+        // If reference is in another scope, we can't check it.
+        if (reference.from !== context.getScope()) {
+          continue
+        }
+
+        if (!reference.isRead()) {
+          continue
+        }
+
+        propsReferenceIds.add(reference.identifier)
+      }
+      setupScopePropsReferenceIds.set(scopeNode, {
+        refs: propsReferenceIds,
+        scopeName
+      })
+    }
+    return utils.compositingVisitors(
+      {
+        /**
+         * @param {FunctionExpression | FunctionDeclaration | ArrowFunctionExpression | Program} node
+         */
+        'Program, :function'(node) {
+          scopeStack = {
+            upper: scopeStack,
+            scopeNode: node
+          }
+        },
+        /**
+         * @param {FunctionExpression | FunctionDeclaration | ArrowFunctionExpression | Program} node
+         */
+        'Program, :function:exit'(node) {
+          scopeStack = scopeStack && scopeStack.upper
+
+          setupScopePropsReferenceIds.delete(node)
+        },
+        /**
+         * @param {CallExpression} node
+         */
+        CallExpression(node) {
+          if (!scopeStack) {
+            return
+          }
+
+          const propsReferenceIds = setupScopePropsReferenceIds.get(
+            scopeStack.scopeNode
+          )
+
+          if (!propsReferenceIds) {
+            return
+          }
+
+          if (isPropsMemberAccessed(node, propsReferenceIds)) {
+            report(node, 'getProperty', propsReferenceIds.scopeName)
+          }
+        },
+        /**
+         * @param {VariableDeclarator} node
+         */
+        VariableDeclarator(node) {
+          if (!scopeStack) {
+            return
+          }
+          const propsReferenceIds = setupScopePropsReferenceIds.get(
+            scopeStack.scopeNode
+          )
+          if (!propsReferenceIds) {
+            return
+          }
+          verify(node.id, node.init, propsReferenceIds)
+        },
+        /**
+         * @param {AssignmentExpression} node
+         */
+        AssignmentExpression(node) {
+          if (!scopeStack) {
+            return
+          }
+          const propsReferenceIds = setupScopePropsReferenceIds.get(
+            scopeStack.scopeNode
+          )
+          if (!propsReferenceIds) {
+            return
+          }
+          verify(node.left, node.right, propsReferenceIds)
+        }
+      },
+      utils.defineScriptSetupVisitor(context, {
+        onDefinePropsEnter(node) {
+          let target = node
+          if (
+            target.parent &&
+            target.parent.type === 'CallExpression' &&
+            target.parent.arguments[0] === target &&
+            target.parent.callee.type === 'Identifier' &&
+            target.parent.callee.name === 'withDefaults'
+          ) {
+            target = target.parent
+          }
+          if (!target.parent) {
+            return
+          }
+
+          /** @type {Pattern|null} */
+          let id = null
+          if (target.parent.type === 'VariableDeclarator') {
+            id = target.parent.init === target ? target.parent.id : null
+          } else if (target.parent.type === 'AssignmentExpression') {
+            id = target.parent.right === target ? target.parent.left : null
+          }
+          processPattern(id, context.getSourceCode().ast, '<script setup>')
+        }
+      }),
+      utils.defineVueVisitor(context, {
+        onSetupFunctionEnter(node) {
+          const propsParam = utils.skipDefaultParamValue(node.params[0])
+          processPattern(propsParam, node, 'setup()')
+        }
+      })
+    )
+  }
+}
diff --git a/tests/lib/rules/no-setup-props-reactivity-loss.js b/tests/lib/rules/no-setup-props-reactivity-loss.js
new file mode 100644
index 000000000..2e2480631
--- /dev/null
+++ b/tests/lib/rules/no-setup-props-reactivity-loss.js
@@ -0,0 +1,682 @@
+/**
+ * @author Yosuke Ota
+ */
+'use strict'
+
+const RuleTester = require('eslint').RuleTester
+const rule = require('../../../lib/rules/no-setup-props-reactivity-loss')
+
+const tester = new RuleTester({
+  parser: require.resolve('vue-eslint-parser'),
+  parserOptions: { ecmaVersion: 2020, sourceType: 'module' }
+})
+
+tester.run('no-setup-props-reactivity-loss', rule, {
+  valid: [
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          watch(() => {
+            console.log(props.count) // ok
+          })
+
+          return () => {
+            return h('div', props.count) // ok
+          }
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          watch(() => {
+            const { count } = props // ok
+            console.log(count)
+          })
+
+          return () => {
+            const { count } = props // ok
+            return h('div', count)
+          }
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        _setup({count}) {
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup() {
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(...args) {
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          watch(() => {
+            ({ count } = props)
+          })
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      var noVue = {
+        setup(props) {
+          const { count } = props
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          const {x} = noProps
+          ({y} = noProps)
+          const z = noProps.z
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          ({props} = x)
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        watch: {
+          setup({val}) { }
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          const props2 = props
+        }
+      }
+      </script>
+      `
+    },
+    `
+      Vue.component('test', {
+        el: a = b
+      })
+    `,
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({count:Number})
+      watch(() => {
+        const {count} = props
+      })
+      watch(() => {
+        const count = props.count
+      })
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({count:Number})
+      watch(() => {
+        ({ count } = props)
+      })
+      watch(() => {
+        count = props.count
+      })
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup: (props) => {
+          const count = computed(() => props.count)
+        }
+      }
+      </script>
+      `
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const count = computed(() => props.count)
+      </script>
+      `
+    }
+  ],
+  invalid: [
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup({ count }) { // error
+          watch(() => {
+            console.log(count) // not going to detect changes
+          })
+
+          return () => {
+            return h('div', count) // not going to update
+          }
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'destructuring',
+          line: 4,
+          column: 15,
+          endLine: 4,
+          endColumn: 24
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          const { count } = props // error
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5,
+          column: 17,
+          endLine: 5,
+          endColumn: 26
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup: (props) => {
+          const { count } = props
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(props) {
+          ({ count } = props)
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const { count } = p
+        }
+      }
+
+      Vue.component('component', {
+        setup(p) {
+          const { count } = p
+        }
+      })
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        },
+        {
+          messageId: 'getProperty',
+          line: 11
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const { count } = p
+        },
+        _setup(p) {
+          const { count } = p
+        },
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const { x } = p
+          const { y } = p
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        },
+        {
+          messageId: 'getProperty',
+          line: 6
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const foo = p.bar
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const x = p.foo
+          const y = p?.bar
+          const z = (p?.baz).qux
+
+          const xc = p?.foo?.()
+          const yc = (p?.bar)?.()
+          const zc = (p?.baz.qux)?.()
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        },
+        {
+          messageId: 'getProperty',
+          line: 6
+        },
+        {
+          messageId: 'getProperty',
+          line: 7
+        },
+        {
+          messageId: 'getProperty',
+          line: 9
+        },
+        {
+          messageId: 'getProperty',
+          line: 10
+        },
+        {
+          messageId: 'getProperty',
+          line: 11
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          let foo
+          foo = p.bar
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 6
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          const {foo} = p.bar
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup(p) {
+          foo.bar = p.bar
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const {count} = defineProps({count:Number})
+      </script>
+      `,
+      errors: [
+        {
+          message:
+            'Destructuring the `props` will cause the value to lose reactivity.',
+          line: 3
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({count:Number})
+      const {count} = props
+      ;({count} = props)
+      </script>
+      `,
+      errors: [
+        {
+          message:
+            'Getting a value from the `props` in root scope of `<script setup>` will cause the value to lose reactivity.',
+          line: 4
+        },
+        {
+          message:
+            'Getting a value from the `props` in root scope of `<script setup>` will cause the value to lose reactivity.',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({count:Number})
+      const count = props.count
+      count = props.count
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        },
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script>
+      export default {
+        setup: (props) => {
+          const count = ref(props.count)
+          count = fn(props.count)
+        }
+      }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 5
+        },
+        {
+          messageId: 'getProperty',
+          line: 6
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const count = ref(props.count)
+      count = fn(props.count)
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        },
+        {
+          messageId: 'getProperty',
+          line: 5
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const newProps = ref({ count: props.count })
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const counts = [props.count]
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const counter = { count: props.count }
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const counters = [{ count: [props.count] }]
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 4
+        }
+      ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps({ count: Number })
+      const buildCounter = (count) => ({ count })
+
+      buildCounter(props.count)
+      </script>
+      `,
+      errors: [
+        {
+          messageId: 'getProperty',
+          line: 6
+        }
+      ]
+    }
+  ]
+})