diff --git a/packages/eslint-plugin/lib/rules/element-newline.js b/packages/eslint-plugin/lib/rules/element-newline.js
index e01c3e19..5be800de 100644
--- a/packages/eslint-plugin/lib/rules/element-newline.js
+++ b/packages/eslint-plugin/lib/rules/element-newline.js
@@ -43,9 +43,7 @@ module.exports = {
   create(context) {
     const option = context.options[0] || { skip: [] };
     const skipTags = option.skip;
-
-    let isInSkipTags = false;
-
+    let skipTagCount = 0;
     /**
      * @param {ChildType<TagNode | ProgramNode>[]} siblings
      */
@@ -109,15 +107,14 @@ module.exports = {
         checkSiblings(node.body);
       },
       Tag(node) {
-        if (isInSkipTags) {
+        if (skipTagCount > 0) {
           return;
         }
-
-        checkSiblings(node.children);
         if (skipTags.includes(node.name)) {
-          isInSkipTags = true;
+          skipTagCount++;
           return;
         }
+        checkSiblings(node.children);
         checkChild(node, node.children);
       },
       /**
@@ -126,7 +123,7 @@ module.exports = {
        */
       "Tag:exit"(node) {
         if (skipTags.includes(node.name)) {
-          isInSkipTags = false;
+          skipTagCount--;
           return;
         }
       },
diff --git a/packages/eslint-plugin/tests/rules/element-newline.test.js b/packages/eslint-plugin/tests/rules/element-newline.test.js
index 326bb714..a724c98c 100644
--- a/packages/eslint-plugin/tests/rules/element-newline.test.js
+++ b/packages/eslint-plugin/tests/rules/element-newline.test.js
@@ -70,6 +70,26 @@ ruleTester.run("element-newline", rule, {
         },
       ],
     },
+    {
+      code: `
+<div>
+<div></div><span></span><a></a>
+</div>
+`,
+      options: [
+        {
+          skip: ["div"],
+        },
+      ],
+    },
+    {
+      code: `<pre><div></div><code><span></span></code><a></a></pre>`,
+      options: [
+        {
+          skip: ["pre", "code"],
+        },
+      ],
+    },
   ],
   invalid: [
     {