diff --git a/.changeset/neat-windows-exist.md b/.changeset/neat-windows-exist.md
new file mode 100644
index 0000000..6595e60
--- /dev/null
+++ b/.changeset/neat-windows-exist.md
@@ -0,0 +1,11 @@
+---
+"@vivliostyle/theme-base": minor
+---
+
+Add variables to override the initial counter value at the document root.
+
+The following CSS variables are supported:
+
+- `--vs-crossref--root-counter-{fig|tbl|cite}`
+- `--vs-footnote--root-counter-footnote`
+- `--vs-section--root-counter-{sections|sec-h1|sec-h2|sec-h3|sec-h4|sec-h5|sec-h6}`
diff --git a/packages/@vivliostyle/theme-base/css/common/basic.css b/packages/@vivliostyle/theme-base/css/common/basic.css
index 896446d..931ae53 100644
--- a/packages/@vivliostyle/theme-base/css/common/basic.css
+++ b/packages/@vivliostyle/theme-base/css/common/basic.css
@@ -178,6 +178,7 @@ html {
 body {
   counter-reset: var(--vs-crossref--root-counter-reset,)
     var(--vs-footnote--root-counter-reset,)
+    var(--vs-section--root-counter-reset,)
     var(--vs-document-root-counter-reset,);
 }
 
diff --git a/packages/@vivliostyle/theme-base/css/partial/crossref.css b/packages/@vivliostyle/theme-base/css/partial/crossref.css
index b6e79db..d714d3f 100644
--- a/packages/@vivliostyle/theme-base/css/partial/crossref.css
+++ b/packages/@vivliostyle/theme-base/css/partial/crossref.css
@@ -25,8 +25,10 @@
     counter(vs-counter-tbl, var(--vs-crossref--counter-style)) ': ';
   --vs-crossref--marker-cite-content: '[' counter(vs-counter-cite) ']';
   --vs-crossref--marker-margin-inline: 0;
-  --vs-crossref--root-counter-reset: vs-counter-fig vs-counter-tbl
-    vs-counter-cite;
+  --vs-crossref--root-counter-reset: vs-counter-fig
+    var(--vs-crossref--root-counter-fig,) vs-counter-tbl
+    var(--vs-crossref--root-counter-tbl,) vs-counter-cite
+    var(--vs-crossref--root-counter-cite,);
 
   /* displays dummy content on screen media that doesn't support target-counter() */
   --vs-crossref--call-fig-content-on-screen: 'Figure ???';
diff --git a/packages/@vivliostyle/theme-base/css/partial/footnote.css b/packages/@vivliostyle/theme-base/css/partial/footnote.css
index 8c41d50..1d08141 100644
--- a/packages/@vivliostyle/theme-base/css/partial/footnote.css
+++ b/packages/@vivliostyle/theme-base/css/partial/footnote.css
@@ -17,7 +17,8 @@
   --vs-footnote--area-before-margin-inline: var(--vs--hr-margin-inline);
   --vs-footnote--item-margin-block: 0;
   --vs-footnote--item-margin-inline: 0;
-  --vs-footnote--root-counter-reset: vs-counter-footnote;
+  --vs-footnote--root-counter-reset: vs-counter-footnote
+    var(--vs-footnote--root-counter-footnote,);
 }
 
 .footnote,
diff --git a/packages/@vivliostyle/theme-base/css/partial/section.css b/packages/@vivliostyle/theme-base/css/partial/section.css
index 55b6c0f..a9f3077 100644
--- a/packages/@vivliostyle/theme-base/css/partial/section.css
+++ b/packages/@vivliostyle/theme-base/css/partial/section.css
@@ -19,6 +19,14 @@
     var(--vs-section--counter-style)
   );
   --vs-section--marker-margin-inline: 1ch;
+  --vs-section--root-counter-reset: vs-counter-sections
+    var(--vs-section--root-counter-sections,) vs-counter-sec-h1
+    var(--vs-section--root-counter-sec-h1,) vs-counter-sec-h2
+    var(--vs-section--root-counter-sec-h2,) vs-counter-sec-h3
+    var(--vs-section--root-counter-sec-h3,) vs-counter-sec-h4
+    var(--vs-section--root-counter-sec-h4,) vs-counter-sec-h5
+    var(--vs-section--root-counter-sec-h5,) vs-counter-sec-h6
+    var(--vs-section--root-counter-sec-h6,);
 }
 
 :lang(ja) {