diff --git a/changelog/fix_errors_that_occur_when_unrelated_tag.md b/changelog/fix_errors_that_occur_when_unrelated_tag.md
new file mode 100644
index 0000000000..98615c5320
--- /dev/null
+++ b/changelog/fix_errors_that_occur_when_unrelated_tag.md
@@ -0,0 +1 @@
+* [#813](https://github.com/rubocop/rubocop-rails/pull/813): Fix errors that occur when unrelated `tag` is investigated by `Rails/ContentTag`. ([@r7kamura][])
diff --git a/lib/rubocop/cop/rails/content_tag.rb b/lib/rubocop/cop/rails/content_tag.rb
index 9cc8dc9d45..7376b09d8b 100644
--- a/lib/rubocop/cop/rails/content_tag.rb
+++ b/lib/rubocop/cop/rails/content_tag.rb
@@ -56,7 +56,8 @@ def allowed_argument?(argument)
             argument.send_type? ||
             argument.const_type? ||
             argument.splat_type? ||
-            allowed_name?(argument)
+            allowed_name?(argument) ||
+            !argument.respond_to?(:value)
         end
 
         def register_offense(node, message, preferred_method)
diff --git a/spec/rubocop/cop/rails/content_tag_spec.rb b/spec/rubocop/cop/rails/content_tag_spec.rb
index 01bf7a2db4..01554c43a8 100644
--- a/spec/rubocop/cop/rails/content_tag_spec.rb
+++ b/spec/rubocop/cop/rails/content_tag_spec.rb
@@ -174,6 +174,14 @@
       end
     end
 
+    context 'when the first argument is keyword arguments' do
+      it 'does not register an offense' do
+        expect_no_offenses(<<~RUBY)
+          tag(factory: :tag)
+        RUBY
+      end
+    end
+
     context 'when `tag` is not a top-level method (e.g. using intercom-ruby)' do
       it 'does not register an offense' do
         expect_no_offenses(<<~RUBY)