通勤認定エクセルツール対応12 M1 対応
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### Mandatory Rules
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- ✅ Every module must start with `Option Explicit`
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- ✅ All Public procedures must have a comment header (description, params, return value, author, date)
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- ✅ `On Error Resume Next` is forbidden as global error handling. Only allowed in small scopes paired with `On Error GoTo 0`
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- ✅ `On Error Resume Next` is completely forbidden. Missing sheet/object should raise error directly via `Err.Raise ERR_SHEET_MISSING`. Do not suppress errors when checking if a sheet/worksheet/object exists.
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- ✅ Object variables must be explicitly `Set obj = Nothing` in `Finally` block or at end of procedure
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- ✅ Long operations must disable `ScreenUpdating`, `Calculation`, `EnableEvents` and restore on exit
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- ✅ Comments must be in **English only**. No Chinese, Japanese, or Korean characters allowed in any code comments or inline documentation
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- ❌ Forbidden: `Select` / `Selection` / `ActiveCell`. Always reference Range/Worksheet objects directly
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- ❌ Forbidden: hardcoded file paths or connection strings. Use config sheet or constants module
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- ❌ Forbidden: non-English comments (Chinese / Japanese / Korean)
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## Project Structure
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