diff --git a/CHANGELOG.md b/CHANGELOG.md
index cb8bed428db..6930b0a6878 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -6,6 +6,7 @@
 
 * [#8720](https://github.com/rubocop-hq/rubocop/issues/8720): Fix an error for `Lint/IdentityComparison` when calling `object_id` method without receiver in LHS or RHS. ([@koic][])
 * [#8710](https://github.com/rubocop-hq/rubocop/issues/8710): Fix a false positive for `Layout/RescueEnsureAlignment` when `Layout/BeginEndAlignment` cop is not enabled status. ([@koic][])
+* [#8726](https://github.com/rubocop-hq/rubocop/issues/8726): Fix a false positive for `Naming/VariableNumber` when naming multibyte character variable name. ([@koic][])
 
 ### Changes
 
diff --git a/lib/rubocop/cop/mixin/configurable_numbering.rb b/lib/rubocop/cop/mixin/configurable_numbering.rb
index 88da10894d9..d8501443ce1 100644
--- a/lib/rubocop/cop/mixin/configurable_numbering.rb
+++ b/lib/rubocop/cop/mixin/configurable_numbering.rb
@@ -8,9 +8,9 @@ module ConfigurableNumbering
       include ConfigurableFormatting
 
       FORMATS = {
-        snake_case:  /(?:[a-z_]|_\d+)$/,
-        normalcase:  /(?:_\D*|[A-Za-z]\d*)$/,
-        non_integer: /[A-Za-z_]$/
+        snake_case:  /(?:[[[:lower:]]_]|_\d+)$/,
+        normalcase:  /(?:_\D*|[[[:upper:]][[:lower:]]]\d*)$/,
+        non_integer: /[[[:upper:]][[:lower:]]_]$/
       }.freeze
     end
   end
diff --git a/spec/rubocop/cop/naming/variable_number_spec.rb b/spec/rubocop/cop/naming/variable_number_spec.rb
index f3d75429ff2..b7cc4dd20c5 100644
--- a/spec/rubocop/cop/naming/variable_number_spec.rb
+++ b/spec/rubocop/cop/naming/variable_number_spec.rb
@@ -54,6 +54,7 @@
     it_behaves_like 'accepts', 'snake_case', '_foo'
     it_behaves_like 'accepts', 'snake_case', '@foo'
     it_behaves_like 'accepts', 'snake_case', '@__foo__'
+    it_behaves_like 'accepts', 'snake_case', 'emparejó'
 
     it 'registers an offense for normal case numbering in method parameter' do
       expect_offense(<<~RUBY)
@@ -98,6 +99,7 @@ def method(funnyArg1); end
     it_behaves_like 'accepts', 'normalcase', '_foo'
     it_behaves_like 'accepts', 'normalcase', '@foo'
     it_behaves_like 'accepts', 'normalcase', '@__foo__'
+    it_behaves_like 'accepts', 'snake_case', 'emparejó'
 
     it 'registers an offense for snake case numbering in method parameter' do
       expect_offense(<<~RUBY)
@@ -139,6 +141,7 @@ def method(funnyArg_1); end
     it_behaves_like 'accepts', 'non_integer', '_'
     it_behaves_like 'accepts', 'non_integer', '_foo'
     it_behaves_like 'accepts', 'non_integer', '@__foo__'
+    it_behaves_like 'accepts', 'snake_case', 'emparejó'
 
     it 'registers an offense for snake case numbering in method parameter' do
       expect_offense(<<~RUBY)