diff --git a/runtime/ftplugin/desktop.vim b/runtime/ftplugin/desktop.vim
new file mode 100644
index 0000000..bd6fd70
--- /dev/null
+++ b/runtime/ftplugin/desktop.vim
@@ -0,0 +1,13 @@
+" Vim filetype plugin file
+" Language: XDG desktop entry
+" Maintainer: Eisuke Kawashima ( e.kawaschima+vim AT gmail.com )
+" Last Change: 2022-07-26
+
+if exists('b:did_ftplugin')
+  finish
+endif
+let b:did_ftplugin = v:true
+
+setl comments=:#
+setl commentstring=#%s
+let b:undo_ftplugin = 'setl com< cms<'