diff --git a/src/EFCore.Relational/Query/SqlExpressions/SelectExpression.cs b/src/EFCore.Relational/Query/SqlExpressions/SelectExpression.cs
index 85a7b2b1822..03c4552716c 100644
--- a/src/EFCore.Relational/Query/SqlExpressions/SelectExpression.cs
+++ b/src/EFCore.Relational/Query/SqlExpressions/SelectExpression.cs
@@ -3252,7 +3252,7 @@ private void AddJoin(
 
         // If this is a to-one join, then we know that it doesn't increase cardinality — the outer identifiers are already sufficient.
         // Skipping the inner's identifiers avoids unnecessary ORDER BY columns and projections (#29182).
-        if (_identifier.Count == 0 || innerSelect._identifier.Count == 0)
+        if (_identifier.Count == 0 || (innerSelect._identifier.Count == 0 && !isToOneJoin))
         {
             // Either the outer and inner sides aren't uniquely identifiable; mark everything as non-uniquely-identifiable.
             _identifier.Clear();
diff --git a/test/EFCore.Relational.Specification.Tests/Query/AdHocQuerySplittingQueryTestBase.cs b/test/EFCore.Relational.Specification.Tests/Query/AdHocQuerySplittingQueryTestBase.cs
index 1ecda88f408..db01fbbd73f 100644
--- a/test/EFCore.Relational.Specification.Tests/Query/AdHocQuerySplittingQueryTestBase.cs
+++ b/test/EFCore.Relational.Specification.Tests/Query/AdHocQuerySplittingQueryTestBase.cs
@@ -622,4 +622,145 @@ public sealed class Tag
     }
 
     #endregion
+
+    #region 38660
+
+    [Theory]
+    [InlineData(false, false)]
+    [InlineData(false, true)]
+    [InlineData(true, false)]
+    [InlineData(true, true)]
+    public virtual async Task To_one_join_with_keyless_inner_preserves_outer_collection_identifiers(bool async, bool splitQuery)
+    {
+        var contextFactory = await InitializeNonSharedTest<Context38660>(seed: c => c.SeedAsync());
+
+        using var context = contextFactory.CreateDbContext();
+        var pivot = context.TaxesA
+            .Select(t => new Context38660.TaxRow
+            {
+                OrderId = t.OrderId,
+                LineNo = t.LineNo,
+                Kind = t.Kind,
+            })
+            .Concat(
+                context.TaxesB.Select(t => new Context38660.TaxRow
+                {
+                    OrderId = t.OrderId,
+                    LineNo = t.LineNo,
+                    Kind = t.Kind,
+                }));
+
+        var query = context.Orders.Select(o => new Context38660.OrderDto
+        {
+            Lines = o.Lines.Select(l => new Context38660.LineDto
+            {
+                LineNo = l.LineNo,
+                Tax = pivot
+                    .Where(r => r.OrderId == l.OrderId && r.LineNo == l.LineNo)
+                    .Select(r => new Context38660.TaxDto { Kind = r.Kind })
+                    .FirstOrDefault(),
+            }).ToList(),
+        });
+
+        query = splitQuery ? query.AsSplitQuery() : query.AsSingleQuery();
+        var result = async ? await query.SingleAsync() : query.Single();
+
+        Assert.Collection(
+            result.Lines.OrderBy(l => l.LineNo),
+            line =>
+            {
+                Assert.Equal(1, line.LineNo);
+                Assert.Equal(10, line.Tax.Kind);
+            },
+            line =>
+            {
+                Assert.Equal(2, line.LineNo);
+                Assert.Equal(20, line.Tax.Kind);
+            });
+    }
+
+    protected class Context38660(DbContextOptions options) : DbContext(options)
+    {
+        public DbSet<Order> Orders { get; set; }
+        public DbSet<TaxA> TaxesA { get; set; }
+        public DbSet<TaxB> TaxesB { get; set; }
+
+        protected override void OnModelCreating(ModelBuilder modelBuilder)
+        {
+            modelBuilder.Entity<Order>().Property(o => o.Id).ValueGeneratedNever();
+            modelBuilder.Entity<OrderLine>().HasKey(l => new { l.OrderId, l.LineNo });
+            modelBuilder.Entity<Order>().HasMany(o => o.Lines).WithOne().HasForeignKey(l => l.OrderId);
+        }
+
+        public Task SeedAsync()
+        {
+            Add(
+                new Order
+                {
+                    Id = 1,
+                    Lines =
+                    [
+                        new OrderLine { OrderId = 1, LineNo = 1 },
+                        new OrderLine { OrderId = 1, LineNo = 2 },
+                    ],
+                });
+            Add(new TaxA { OrderId = 1, LineNo = 1, Kind = 10 });
+            Add(new TaxB { OrderId = 1, LineNo = 2, Kind = 20 });
+
+            return SaveChangesAsync();
+        }
+
+        public class Order
+        {
+            public int Id { get; set; }
+            public List<OrderLine> Lines { get; set; } = [];
+        }
+
+        public class OrderLine
+        {
+            public int OrderId { get; set; }
+            public int LineNo { get; set; }
+        }
+
+        public class TaxA
+        {
+            public int Id { get; set; }
+            public int OrderId { get; set; }
+            public int LineNo { get; set; }
+            public int Kind { get; set; }
+        }
+
+        public class TaxB
+        {
+            public int Id { get; set; }
+            public int OrderId { get; set; }
+            public int LineNo { get; set; }
+            public int Kind { get; set; }
+        }
+
+        public class TaxRow
+        {
+            public int OrderId { get; init; }
+            public int LineNo { get; init; }
+            public int Kind { get; init; }
+        }
+
+        public class OrderDto
+        {
+            public List<LineDto> Lines { get; set; } = [];
+        }
+
+        public class LineDto
+        {
+            public int LineNo { get; set; }
+            public TaxDto Tax { get; set; }
+        }
+
+        public class TaxDto
+        {
+            public int Kind { get; set; }
+        }
+    }
+
+    #endregion
 }
diff --git a/test/EFCore.SqlServer.FunctionalTests/Query/AdHocQuerySplittingQuerySqlServerTest.cs b/test/EFCore.SqlServer.FunctionalTests/Query/AdHocQuerySplittingQuerySqlServerTest.cs
index 97e935885c2..350220f2ebd 100644
--- a/test/EFCore.SqlServer.FunctionalTests/Query/AdHocQuerySplittingQuerySqlServerTest.cs
+++ b/test/EFCore.SqlServer.FunctionalTests/Query/AdHocQuerySplittingQuerySqlServerTest.cs
@@ -48,6 +48,69 @@ protected override TestStore CreateTestStore25225()
         return testStore;
     }
 
+    public override async Task To_one_join_with_keyless_inner_preserves_outer_collection_identifiers(bool async, bool splitQuery)
+    {
+        await base.To_one_join_with_keyless_inner_preserves_outer_collection_identifiers(async, splitQuery);
+
+        if (splitQuery)
+        {
+            AssertSql(
+                """
+SELECT [o].[Id]
+FROM [Orders] AS [o]
+ORDER BY [o].[Id]
+""",
+                //
+                """
+SELECT [o2].[LineNo], [u9].[Kind], [u9].[c], [o].[Id]
+FROM [Orders] AS [o]
+INNER JOIN [OrderLine] AS [o2] ON [o].[Id] = [o2].[OrderId]
+LEFT JOIN (
+    SELECT [u8].[Kind], [u8].[c], [u8].[OrderId], [u8].[LineNo]
+    FROM (
+        SELECT [u7].[Kind], 1 AS [c], [u7].[OrderId], [u7].[LineNo], ROW_NUMBER() OVER(PARTITION BY [u7].[OrderId], [u7].[LineNo] ORDER BY (SELECT 1)) AS [row]
+        FROM (
+            SELECT [t15].[OrderId], [t15].[LineNo], [t15].[Kind]
+            FROM [TaxesA] AS [t15]
+            UNION ALL
+            SELECT [t16].[OrderId], [t16].[LineNo], [t16].[Kind]
+            FROM [TaxesB] AS [t16]
+        ) AS [u7]
+    ) AS [u8]
+    WHERE [u8].[row] <= 1
+) AS [u9] ON [o2].[OrderId] = [u9].[OrderId] AND [o2].[LineNo] = [u9].[LineNo]
+ORDER BY [o].[Id]
+""");
+        }
+        else
+        {
+            AssertSql(
+                """
+SELECT [o].[Id], [s].[LineNo], [s].[Kind], [s].[c], [s].[OrderId]
+FROM [Orders] AS [o]
+LEFT JOIN (
+    SELECT [o0].[LineNo], [u1].[Kind], [u1].[c], [o0].[OrderId]
+    FROM [OrderLine] AS [o0]
+    LEFT JOIN (
+        SELECT [u0].[Kind], [u0].[c], [u0].[OrderId], [u0].[LineNo]
+        FROM (
+            SELECT [u].[Kind], 1 AS [c], [u].[OrderId], [u].[LineNo], ROW_NUMBER() OVER(PARTITION BY [u].[OrderId], [u].[LineNo] ORDER BY (SELECT 1)) AS [row]
+            FROM (
+                SELECT [t].[OrderId], [t].[LineNo], [t].[Kind]
+                FROM [TaxesA] AS [t]
+                UNION ALL
+                SELECT [t0].[OrderId], [t0].[LineNo], [t0].[Kind]
+                FROM [TaxesB] AS [t0]
+            ) AS [u]
+        ) AS [u0]
+        WHERE [u0].[row] <= 1
+    ) AS [u1] ON [o0].[OrderId] = [u1].[OrderId] AND [o0].[LineNo] = [u1].[LineNo]
+) AS [s] ON [o].[Id] = [s].[OrderId]
+ORDER BY [o].[Id], [s].[OrderId]
+""");
+        }
+    }
+
     public override async Task Can_configure_SingleQuery_at_context_level()
     {
         await base.Can_configure_SingleQuery_at_context_level();