diff --git a/lib/fluent/plugin/in_tail/position_file.rb b/lib/fluent/plugin/in_tail/position_file.rb
index d00ecd3186..340de6cd88 100644
--- a/lib/fluent/plugin/in_tail/position_file.rb
+++ b/lib/fluent/plugin/in_tail/position_file.rb
@@ -158,7 +158,7 @@ def fetch_compacted_entries(existing_targets = nil)
           end
         end
 
-        entries = remove_deleted_files_entries(entries, existing_targets) if @follow_inodes
+        entries = remove_deleted_files_entries(entries, existing_targets)
         entries
       end
 
diff --git a/test/plugin/in_tail/test_position_file.rb b/test/plugin/in_tail/test_position_file.rb
index dba669e1eb..1acbd67b4b 100644
--- a/test/plugin/in_tail/test_position_file.rb
+++ b/test/plugin/in_tail/test_position_file.rb
@@ -22,6 +22,10 @@ class IntailPositionFileTest < Test::Unit::TestCase
     invalidpath100000000000000000000000000000000
     unwatched\t#{UNWATCHED_STR}\t0000000000000000
   EOF
+  TEST_CONTENT_PATHS = {
+    "valid_path" => Fluent::Plugin::TailInput::TargetInfo.new("valid_path", 1),
+    "inode23bit" => Fluent::Plugin::TailInput::TargetInfo.new("inode23bit", 0),
+  }
 
   def write_data(f, content)
     f.write(content)
@@ -36,7 +40,11 @@ def follow_inodes_block
 
   test '.load' do
     write_data(@file, TEST_CONTENT)
-    Fluent::Plugin::TailInput::PositionFile.load(@file, false, {}, **{logger: $log})
+    paths = {
+      "valid_path" => Fluent::Plugin::TailInput::TargetInfo.new("valid_path", 1),
+      "inode23bit" => Fluent::Plugin::TailInput::TargetInfo.new("inode23bit", 2),
+    }
+    Fluent::Plugin::TailInput::PositionFile.load(@file, false, TEST_CONTENT_PATHS, **{logger: $log})
 
     @file.seek(0)
     lines = @file.readlines
@@ -118,7 +126,7 @@ def follow_inodes_block
 
     test 'should ignore initial existing files on follow_inode' do
       write_data(@file, TEST_CONTENT)
-      pos_file = Fluent::Plugin::TailInput::PositionFile.load(@file, true, {}, **{logger: $log})
+      pos_file = Fluent::Plugin::TailInput::PositionFile.load(@file, true, TEST_CONTENT_PATHS, **{logger: $log})
       @file.seek(0)
       assert_equal([], @file.readlines)
 
@@ -138,7 +146,12 @@ def follow_inodes_block
   sub_test_case '#load' do
     test 'compact invalid and convert 32 bit inode value' do
       write_data(@file, TEST_CONTENT)
-      Fluent::Plugin::TailInput::PositionFile.load(@file, false, {}, **{logger: $log})
+      invalid_path = "invalidpath100000000000000000000000000000000"
+      paths = TEST_CONTENT_PATHS.merge({
+        invalid_path => Fluent::Plugin::TailInput::TargetInfo.new(invalid_path, 0),
+        "unwatched" => Fluent::Plugin::TailInput::TargetInfo.new("unwatched", 0),
+      })
+      Fluent::Plugin::TailInput::PositionFile.load(@file, false, TEST_CONTENT_PATHS, **{logger: $log})
 
       @file.seek(0)
       lines = @file.readlines
@@ -147,6 +160,15 @@ def follow_inodes_block
       assert_equal "inode23bit\t0000000000000000\t0000000000000000\n", lines[1]
     end
 
+    test 'compact deleted paths' do
+      write_data(@file, TEST_CONTENT)
+      Fluent::Plugin::TailInput::PositionFile.load(@file, false, {}, **{logger: $log})
+
+      @file.seek(0)
+      lines = @file.readlines
+      assert_equal [], lines
+    end
+
     test 'compact data if duplicated line' do
       write_data(@file, <<~EOF)
         valid_path\t0000000000000002\t0000000000000001
@@ -163,7 +185,7 @@ def follow_inodes_block
   sub_test_case '#[]' do
     test 'return entry' do
       write_data(@file, TEST_CONTENT)
-      pf = Fluent::Plugin::TailInput::PositionFile.load(@file, false, {}, **{logger: $log})
+      pf = Fluent::Plugin::TailInput::PositionFile.load(@file, false, TEST_CONTENT_PATHS, **{logger: $log})
 
       valid_target_info = Fluent::Plugin::TailInput::TargetInfo.new('valid_path', File.stat(@file).ino)
       f = pf[valid_target_info]
diff --git a/test/plugin/test_in_tail.rb b/test/plugin/test_in_tail.rb
index 953ccf0779..4532557059 100644
--- a/test/plugin/test_in_tail.rb
+++ b/test/plugin/test_in_tail.rb
@@ -1739,7 +1739,7 @@ def test_should_write_latest_offset_after_rotate_wait
       d.instance_shutdown
     end
 
-    def test_should_keep_and_update_existing_file_pos_entry_for_deleted_file_when_new_file_with_same_name_created
+    def test_should_remove_deleted_file
       config = config_element("", "", {"format" => "none"})
 
       path = "#{TMP_DIR}/tail.txt"
@@ -1750,30 +1750,11 @@ def test_should_keep_and_update_existing_file_pos_entry_for_deleted_file_when_ne
       }
 
       d = create_driver(config)
-      d.run(shutdown: false)
-
-      pos_file = File.open("#{TMP_DIR}/tail.pos", "r")
-      pos_file.pos = 0
-
-      path_pos_ino = /^([^\t]+)\t([0-9a-fA-F]+)\t([0-9a-fA-F]+)/.match(pos_file.readline)
-      assert_equal(path, path_pos_ino[1])
-      assert_equal(pos, path_pos_ino[2].to_i(16))
-      assert_equal(ino, path_pos_ino[3].to_i(16))
-
-      File.open("#{TMP_DIR}/tail.txt", "wb") {|f|
-        f.puts "test1"
-        f.puts "test2"
-      }
-      Timecop.travel(Time.now + 10) do
-        sleep 5
+      d.run do
+        pos_file = File.open("#{TMP_DIR}/tail.pos", "r")
         pos_file.pos = 0
-        tuple = create_target_info("#{TMP_DIR}/tail.txt")
-        path_pos_ino = /^([^\t]+)\t([0-9a-fA-F]+)\t([0-9a-fA-F]+)/.match(pos_file.readline)
-        assert_equal(tuple.path, path_pos_ino[1])
-        assert_equal(12, path_pos_ino[2].to_i(16))
-        assert_equal(tuple.ino, path_pos_ino[3].to_i(16))
+        assert_equal([], pos_file.readlines)
       end
-      d.instance_shutdown
     end
 
     def test_should_mark_file_unwatched_after_limit_recently_modified_and_rotate_wait