The Transformation Belt Meta Factor (変身ベルト メタファクター,Henshin Beruto Meta Fakutā) is Kamen Rider Gills' transformation belt. The orb in the center of the belt is called the Philosopher's Stone (賢者の石,Kenja no Ishi) and it holds the Seed of Agito, the source of Gills' power. The belt generates energy and strengthens his armor. When Gills evolves into Exceed Form, the belt turns red and the Philosopher's Stone turns yellow.
Unlike most transformation belts, the Meta Factor does not appear until after Gills has transformed.