diff --git a/icon/icmodule/revision.go b/icon/icmodule/revision.go
index 3fd68c878..6eb472229 100644
--- a/icon/icmodule/revision.go
+++ b/icon/icmodule/revision.go
@@ -45,6 +45,7 @@ const (
 	Revision23
 	Revision24
 	Revision25
+	Revision26
 	RevisionReserved
 )
 
@@ -120,6 +121,8 @@ const (
 	RevisionChainScoreEventLog = Revision24
 
 	RevisionIISS4R1 = Revision25
+
+	RevisionFixIssueRegulator = Revision26
 )
 
 var revisionFlags []module.Revision
diff --git a/icon/iiss/eventlog.go b/icon/iiss/eventlog.go
index 90262feda..95e6cb121 100644
--- a/icon/iiss/eventlog.go
+++ b/icon/iiss/eventlog.go
@@ -41,6 +41,7 @@ const (
 	EventPRepRegistered            = "PRepRegistered(Address)"
 	EventPRepSet                   = "PRepSet(Address)"
 	EventRewardFundTransferred     = "RewardFundTransferred(str,Address,Address,int)"
+	EventRewardFundTransferFailed  = "RewardFundTransferFailed(str,Address,Address,int)"
 	EventRewardFundBurned          = "RewardFundBurned(str,Address,int)"
 	EventPRepUnregistered          = "PRepUnregistered(Address)"
 	EventBTPNetworkTypeActivated   = "BTPNetworkTypeActivated(str,int)"
@@ -218,6 +219,18 @@ func EmitRewardFundTransferredEvent(cc icmodule.CallContext, key string, from, t
 	)
 }
 
+func EmitRewardFundTransferFailedEvent(cc icmodule.CallContext, key string, from, to module.Address, amount *big.Int) {
+	cc.OnEvent(state.SystemAddress,
+		[][]byte{[]byte(EventRewardFundTransferFailed)},
+		[][]byte{
+			[]byte(key),
+			from.Bytes(),
+			to.Bytes(),
+			intconv.BigIntToBytes(amount),
+		},
+	)
+}
+
 func EmitRewardFundBurnedEvent(cc icmodule.CallContext, key string, from module.Address, amount *big.Int) {
 	cc.OnEvent(state.SystemAddress,
 		[][]byte{[]byte(EventRewardFundBurned)},
diff --git a/icon/iiss/extension.go b/icon/iiss/extension.go
index 631c0c31d..0eb554b39 100644
--- a/icon/iiss/extension.go
+++ b/icon/iiss/extension.go
@@ -927,19 +927,39 @@ func (es *ExtensionStateImpl) regulateIssue(iScore *big.Int) error {
 		return err
 	}
 	reward := new(big.Int).Set(iScore)
-	if prevGlobal != nil && icstate.IISSVersion3 == prevGlobal.GetIISSVersion() {
-		pg := prevGlobal.GetV2()
-		multiplier := big.NewInt(int64(prevGlobal.GetTermPeriod() * icmodule.IScoreICXRatio))
-		divider := big.NewInt(icmodule.MonthBlock * icmodule.DenomInRate)
-		rewardCPS := new(big.Int).Mul(pg.GetIGlobal(), pg.GetICps().NumBigInt())
-		rewardCPS.Mul(rewardCPS, multiplier)
-		rewardCPS.Div(rewardCPS, divider)
-		reward.Add(reward, rewardCPS)
-		rewardRelay := new(big.Int).Mul(pg.GetIGlobal(), pg.GetIRelay().NumBigInt())
-		rewardRelay.Mul(rewardRelay, multiplier)
-		rewardRelay.Div(rewardRelay, divider)
-		reward.Add(reward, rewardRelay)
-		es.logger.Tracef("regulateIssue with cps: %d, relay: %d", rewardCPS, rewardRelay)
+	if prevGlobal != nil {
+		switch prevGlobal.GetIISSVersion() {
+		case icstate.IISSVersion2:
+		case icstate.IISSVersion3:
+			pg := prevGlobal.GetV2()
+			multiplier := big.NewInt(int64(prevGlobal.GetTermPeriod() * icmodule.IScoreICXRatio))
+			divider := big.NewInt(icmodule.MonthBlock * icmodule.DenomInRate)
+			rewardCPS := new(big.Int).Mul(pg.GetIGlobal(), pg.GetICps().NumBigInt())
+			rewardCPS.Mul(rewardCPS, multiplier)
+			rewardCPS.Div(rewardCPS, divider)
+			reward.Add(reward, rewardCPS)
+			rewardRelay := new(big.Int).Mul(pg.GetIGlobal(), pg.GetIRelay().NumBigInt())
+			rewardRelay.Mul(rewardRelay, multiplier)
+			rewardRelay.Div(rewardRelay, divider)
+			reward.Add(reward, rewardRelay)
+			es.logger.Tracef("regulateIssue with cps: %d, relay: %d", rewardCPS, rewardRelay)
+		case icstate.IISSVersion4:
+			if term.Revision() >= icmodule.RevisionFixIssueRegulator {
+				pg := prevGlobal.GetV3()
+				multiplier := big.NewInt(int64(pg.GetTermPeriod() * icmodule.IScoreICXRatio))
+
+				keys := []icstate.RFundKey{icstate.KeyIcps, icstate.KeyIrelay}
+				for _, key := range keys {
+					amount := pg.GetRewardFundAmountByKey(key)
+					amount.Mul(amount, multiplier)
+					amount.Div(amount, big.NewInt(icmodule.MonthBlock))
+					reward.Add(reward, amount)
+					es.logger.Tracef("regulateIssue with %s: %s", key, amount)
+				}
+			}
+		default:
+			panic("regulateIssue: unknown IISS version")
+		}
 	}
 
 	is, err := es.State.GetIssue()
@@ -1703,9 +1723,10 @@ func (es *ExtensionStateImpl) transferRewardFund(cc icmodule.CallContext) error
 		amount.Div(amount, div)
 		if ok {
 			if err := cc.Transfer(from, to, amount, module.Reward); err != nil {
-				return err
+				EmitRewardFundTransferFailedEvent(cc, k.key, from, to, amount)
+			} else {
+				EmitRewardFundTransferredEvent(cc, k.key, from, to, amount)
 			}
-			EmitRewardFundTransferredEvent(cc, k.key, from, to, amount)
 		} else {
 			if cc.Revision().Value() >= icmodule.RevisionFixTransferRewardFund {
 				if err := cc.Withdraw(from, amount, module.Burn); err != nil {
diff --git a/icon/revision.go b/icon/revision.go
index 255953707..97f562d09 100644
--- a/icon/revision.go
+++ b/icon/revision.go
@@ -17,6 +17,9 @@
 package icon
 
 import (
+	"math/big"
+
+	"github.com/icon-project/goloop/common"
 	"github.com/icon-project/goloop/icon/icmodule"
 	"github.com/icon-project/goloop/icon/iiss"
 	"github.com/icon-project/goloop/icon/iiss/icstate"
@@ -42,6 +45,7 @@ var revHandlerTable = []revHandlerItem{
 	{icmodule.RevisionBlockAccounts2, onRevBlockAccounts2},
 	{icmodule.RevisionIISS4R0, onRevIISS4R0},
 	{icmodule.RevisionIISS4R1, onRevIISS4R1},
+	{icmodule.RevisionFixIssueRegulator, onRevFixIssueRegulator},
 }
 
 // DO NOT update revHandlerMap manually
@@ -358,3 +362,38 @@ func onRevIISS4R1(s *chainScore, _, _ int) error {
 
 	return nil
 }
+
+func onRevFixIssueRegulator(s *chainScore, _, _ int) error {
+	if s.cc.ChainID() != CIDForMainNet {
+		return nil
+	}
+
+	cc := s.newCallContext(s.cc)
+	// deposit 6M to treasury
+	issueAmount := new(big.Int).Mul(icmodule.BigIntICX, big.NewInt(6_000_000))
+	if err := cc.Deposit(cc.Treasury(), issueAmount, module.Issue); err != nil {
+		return err
+	}
+	// increase total supply
+	if _, err := cc.AddTotalSupply(issueAmount); err != nil {
+		return err
+	}
+
+	// emit event logs
+	es := s.cc.GetExtensionState().(*iiss.ExtensionStateImpl)
+	issue, err := es.State.GetIssue()
+	if err != nil {
+		issue = icstate.NewIssue()
+	}
+	iiss.EmitICXIssuedEvent(
+		cc,
+		&iiss.IssueResultJSON{
+			common.HexIntZero,
+			common.HexIntZero,
+			common.NewHexInt(0).SetValue(issueAmount),
+		},
+		issue,
+	)
+
+	return nil
+}