diff --git a/app/models/concerns/account/associations.rb b/app/models/concerns/account/associations.rb
index cafb2d151c..280f0bdca0 100644
--- a/app/models/concerns/account/associations.rb
+++ b/app/models/concerns/account/associations.rb
@@ -45,6 +45,9 @@ module Account::Associations
         has_many :targeted_moderation_notes, class_name: 'AccountModerationNote'
         has_many :targeted_reports, class_name: 'Report'
       end
+
+      # Tagging applied to account
+      has_many :taggings, as: :taggable
     end
 
     # Status records pinned by the account
@@ -60,7 +63,7 @@ module Account::Associations
     belongs_to :moved_to_account, class_name: 'Account', optional: true
 
     # Tag records applied to account
-    has_and_belongs_to_many :tags # rubocop:disable Rails/HasAndBelongsToMany
+    has_many :tags, through: :taggings
 
     # FollowRecommendation for account (surfaced via view)
     has_one :follow_recommendation, inverse_of: :account, dependent: nil
diff --git a/app/models/status.rb b/app/models/status.rb
index 5a81b00773..2a8b07494e 100644
--- a/app/models/status.rb
+++ b/app/models/status.rb
@@ -84,7 +84,8 @@ class Status < ApplicationRecord
   has_many :local_reblogged, -> { merge(Account.local) }, through: :reblogs, source: :account
   has_many :local_bookmarked, -> { merge(Account.local) }, through: :bookmarks, source: :account
 
-  has_and_belongs_to_many :tags # rubocop:disable Rails/HasAndBelongsToMany
+  has_many :taggings, as: :taggable, dependent: :destroy
+  has_many :tags, through: :taggings
 
   has_one :preview_cards_status, inverse_of: :status, dependent: :delete
 
diff --git a/app/models/tag.rb b/app/models/tag.rb
index 67fa9e5d3a..cb9185ad1f 100644
--- a/app/models/tag.rb
+++ b/app/models/tag.rb
@@ -23,10 +23,11 @@ class Tag < ApplicationRecord
   include Paginable
   include Reviewable
 
-  # rubocop:disable Rails/HasAndBelongsToMany
-  has_and_belongs_to_many :statuses
-  has_and_belongs_to_many :accounts
-  # rubocop:enable Rails/HasAndBelongsToMany
+  has_many :taggings, dependent: :destroy
+  with_options through: :taggings, source: :taggable do
+    has_many :statuses, source_type: 'Status'
+    has_many :accounts, source_type: 'Account'
+  end
 
   has_many :passive_relationships, class_name: 'TagFollow', inverse_of: :tag, dependent: :destroy
   has_many :featured_tags, dependent: :destroy, inverse_of: :tag
diff --git a/db/migrate/20240731194619_create_taggings.rb b/db/migrate/20240731194619_create_taggings.rb
index db2a4820b2..c7b8b73712 100644
--- a/db/migrate/20240731194619_create_taggings.rb
+++ b/db/migrate/20240731194619_create_taggings.rb
@@ -1,7 +1,30 @@
 # frozen_string_literal: true
 
 class CreateTaggings < ActiveRecord::Migration[7.1]
-  def change
+  def up
+    create_taggings
+
+    safety_assured do
+      convert_status_taggings
+      convert_account_taggings
+    end
+
+    drop_table :accounts_tags
+    drop_table :statuses_tags
+  end
+
+  def down
+    restore_join_tables
+
+    safety_assured do
+      restore_account_taggings
+      restore_status_taggings
+    end
+
+    drop_table :taggings
+  end
+
+  def create_taggings
     create_table :taggings do |t|
       t.references :tag, null: false, foreign_key: true
       t.references :taggable, polymorphic: true, null: false
@@ -9,4 +32,54 @@ class CreateTaggings < ActiveRecord::Migration[7.1]
       t.timestamps
     end
   end
+
+  def restore_join_tables
+    create_table :statuses_tags, primary_key: [:tag_id, :status_id], force: :cascade do |t|
+      t.bigint :status_id, null: false
+      t.bigint :tag_id, null: false
+      t.index :status_id
+    end
+
+    create_table :accounts_tags, primary_key: [:tag_id, :account_id], force: :cascade do |t|
+      t.bigint :account_id, null: false
+      t.bigint :tag_id, null: false
+      t.index [:account_id, :tag_id]
+    end
+  end
+
+  def convert_status_taggings
+    execute <<~SQL.squish
+      INSERT INTO taggings(tag_id, taggable_type, taggable_id, created_at, updated_at)
+      SELECT statuses_tags.tag_id, 'Status', statuses_tags.status_id, statuses.updated_at, statuses.updated_at
+      FROM statuses_tags
+      JOIN statuses ON statuses.id = statuses_tags.status_id
+    SQL
+  end
+
+  def convert_account_taggings
+    execute <<~SQL.squish
+      INSERT INTO taggings(tag_id, taggable_type, taggable_id, created_at, updated_at)
+      SELECT accounts_tags.tag_id, 'Account', accounts_tags.account_id, accounts.updated_at, accounts.updated_at
+      FROM accounts_tags
+      JOIN accounts ON accounts.id = accounts_tags.account_id
+    SQL
+  end
+
+  def restore_account_taggings
+    execute <<~SQL.squish
+      INSERT INTO accounts_tags(account_id, tag_id)
+      SELECT taggable_id, tag_id
+      FROM taggings
+      WHERE taggable_type = 'Account'
+    SQL
+  end
+
+  def restore_status_taggings
+    execute <<~SQL.squish
+      INSERT INTO statuses_tags(status_id, tag_id)
+      SELECT taggable_id, tag_id
+      FROM taggings
+      WHERE taggable_type = 'Status'
+    SQL
+  end
 end
diff --git a/db/schema.rb b/db/schema.rb
index bc73b7d792..6a1ff05b42 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -206,12 +206,6 @@ ActiveRecord::Schema[7.2].define(version: 2024_11_04_082851) do
     t.index ["url"], name: "index_accounts_on_url", opclass: :text_pattern_ops, where: "(url IS NOT NULL)"
   end
 
-  create_table "accounts_tags", primary_key: ["tag_id", "account_id"], force: :cascade do |t|
-    t.bigint "account_id", null: false
-    t.bigint "tag_id", null: false
-    t.index ["account_id", "tag_id"], name: "index_accounts_tags_on_account_id_and_tag_id"
-  end
-
   create_table "admin_action_logs", force: :cascade do |t|
     t.bigint "account_id"
     t.string "action", default: "", null: false
@@ -1065,12 +1059,6 @@ ActiveRecord::Schema[7.2].define(version: 2024_11_04_082851) do
     t.index ["uri"], name: "index_statuses_on_uri", unique: true, opclass: :text_pattern_ops, where: "(uri IS NOT NULL)"
   end
 
-  create_table "statuses_tags", primary_key: ["tag_id", "status_id"], force: :cascade do |t|
-    t.bigint "status_id", null: false
-    t.bigint "tag_id", null: false
-    t.index ["status_id"], name: "index_statuses_tags_on_status_id"
-  end
-
   create_table "tag_follows", force: :cascade do |t|
     t.bigint "tag_id", null: false
     t.bigint "account_id", null: false
@@ -1349,8 +1337,6 @@ ActiveRecord::Schema[7.2].define(version: 2024_11_04_082851) do
   add_foreign_key "statuses", "accounts", name: "fk_9bda1543f7", on_delete: :cascade
   add_foreign_key "statuses", "statuses", column: "in_reply_to_id", on_delete: :nullify
   add_foreign_key "statuses", "statuses", column: "reblog_of_id", on_delete: :cascade
-  add_foreign_key "statuses_tags", "statuses", on_delete: :cascade
-  add_foreign_key "statuses_tags", "tags", name: "fk_3081861e21", on_delete: :cascade
   add_foreign_key "tag_follows", "accounts", on_delete: :cascade
   add_foreign_key "tag_follows", "tags", on_delete: :cascade
   add_foreign_key "taggings", "tags"