diff --git a/nonebot/drivers/none.py b/nonebot/drivers/none.py
index d973399a..5fb357f3 100644
--- a/nonebot/drivers/none.py
+++ b/nonebot/drivers/none.py
@@ -27,7 +27,7 @@ HANDLED_SIGNALS = (
     signal.SIGINT,  # Unix signal 2. Sent by Ctrl+C.
     signal.SIGTERM,  # Unix signal 15. Sent by `kill <pid>`.
 )
-if WINDOWS:
+if WINDOWS:  # pragma: py-win32
     HANDLED_SIGNALS += (signal.SIGBREAK,)  # Windows signal 21. Sent by Ctrl+Break.
 
 
diff --git a/nonebot/plugin/load.py b/nonebot/plugin/load.py
index 51050029..2693e8f9 100644
--- a/nonebot/plugin/load.py
+++ b/nonebot/plugin/load.py
@@ -15,9 +15,9 @@ from .plugin import Plugin
 from .manager import PluginManager
 from . import _managers, get_plugin, _module_name_to_plugin_name
 
-try:
+try:  # pragma: py-gte-311
     import tomllib  # pyright: reportMissingImports=false
-except ModuleNotFoundError:
+except ModuleNotFoundError:  # pragma: py-lt-311
     import tomli as tomllib
 
 
diff --git a/nonebot/rule.py b/nonebot/rule.py
index 4cd1b7bc..d241f605 100644
--- a/nonebot/rule.py
+++ b/nonebot/rule.py
@@ -541,7 +541,7 @@ class ShellCommandRule:
             try:
                 args = self.parser.parse_args(state[SHELL_ARGV])
                 state[SHELL_ARGS] = args
-            except ArgumentError as e:
+            except ArgumentError as e:  # pragma: py-gte-39
                 state[SHELL_ARGS] = ParserExit(status=2, message=str(e))
             except ParserExit as e:
                 state[SHELL_ARGS] = e
diff --git a/poetry.lock b/poetry.lock
index ec8c4142..6783191c 100644
--- a/poetry.lock
+++ b/poetry.lock
@@ -1,4 +1,4 @@
-# This file is automatically @generated by Poetry 1.4.0 and should not be changed by hand.
+# This file is automatically @generated by Poetry 1.4.1 and should not be changed by hand.
 
 [[package]]
 name = "aiodns"
@@ -709,6 +709,23 @@ tomli = {version = "*", optional = true, markers = "python_full_version <= \"3.1
 [package.extras]
 toml = ["tomli"]
 
+[[package]]
+name = "coverage-conditional-plugin"
+version = "0.8.0"
+description = "Conditional coverage based on any rules you define!"
+category = "dev"
+optional = false
+python-versions = ">=3.7,<4.0"
+files = [
+    {file = "coverage-conditional-plugin-0.8.0.tar.gz", hash = "sha256:e6564944a32ccc962f8c0000ac618efa5f5ff232cb9bcc677ce98546dfa61e6d"},
+    {file = "coverage_conditional_plugin-0.8.0-py3-none-any.whl", hash = "sha256:421079fbf9676c48397dd14254746e5e2656280b87ef83835701dd233053b9cd"},
+]
+
+[package.dependencies]
+coverage = ">=5,<8"
+importlib_metadata = {version = "*", markers = "python_version < \"3.10\""}
+packaging = ">=20.4"
+
 [[package]]
 name = "distlib"
 version = "0.3.6"
@@ -1083,7 +1100,7 @@ name = "importlib-metadata"
 version = "6.0.0"
 description = "Read metadata from Python packages"
 category = "main"
-optional = true
+optional = false
 python-versions = ">=3.7"
 files = [
     {file = "importlib_metadata-6.0.0-py3-none-any.whl", hash = "sha256:7efb448ec9a5e313a57655d35aa54cd3e01b7e1fbcf72dce1bf06119420f5bad"},
@@ -2448,7 +2465,7 @@ name = "zipp"
 version = "3.15.0"
 description = "Backport of pathlib-compatible object wrapper for zip files"
 category = "main"
-optional = true
+optional = false
 python-versions = ">=3.7"
 files = [
     {file = "zipp-3.15.0-py3-none-any.whl", hash = "sha256:48904fc76a60e542af151aded95726c1a5c34ed43ab4134b597665c86d7ad556"},
@@ -2470,4 +2487,4 @@ websockets = ["websockets"]
 [metadata]
 lock-version = "2.0"
 python-versions = "^3.8"
-content-hash = "521db6409b1c3f5432b3f3eb5cdf85f7c3b199c0aac668f8a129b3b90f21d5ed"
+content-hash = "6b7553642e99d6353153e941103a82f7ddcaff2b0453c8b3d8a85a3e2de41874"
diff --git a/pyproject.toml b/pyproject.toml
index 420290c4..9af00e56 100644
--- a/pyproject.toml
+++ b/pyproject.toml
@@ -49,6 +49,7 @@ nonebug = "^0.3.0"
 pytest-cov = "^4.0.0"
 pytest-xdist = "^3.0.2"
 pytest-asyncio = "^0.20.0"
+coverage-conditional-plugin = "^0.8.0"
 
 [tool.poetry.group.docs.dependencies]
 nb-autodoc = "^1.0.0a5"
diff --git a/tests/.coveragerc b/tests/.coveragerc
index 4b536aea..8f3134a9 100644
--- a/tests/.coveragerc
+++ b/tests/.coveragerc
@@ -1,3 +1,7 @@
+[run]
+plugins =
+  coverage_conditional_plugin
+
 [report]
 exclude_lines =
   pragma: no cover
@@ -10,3 +14,12 @@ exclude_lines =
   \.\.\.
   pass
   if __name__ == .__main__.:
+
+[coverage_conditional_plugin]
+rules =
+  "sys_platform == 'win32'": py-win32
+  "sys_platform == 'linux'": py-linux
+  "sys_platform == 'darwin'": py-darwin
+  "sys_version_info >= (3, 9)": py-gte-39
+  "sys_version_info >= (3, 11)": py-gte-311
+  "sys_version_info < (3, 11)": py-lt-311