diff --git a/src/thisWorkbook/Kotsu_master.bas b/src/thisWorkbook/Master_222.bas
similarity index 82%
rename from src/thisWorkbook/Kotsu_master.bas
rename to src/thisWorkbook/Master_222.bas
index fd1fa5c..68540c9 100644
--- a/src/thisWorkbook/Kotsu_master.bas
+++ b/src/thisWorkbook/Master_222.bas
@@ -1,226 +1,258 @@
-Sub Z1_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
-    ws.Range(ws.Cells(rowNum, 4), ws.Cells(rowNum, 15)).ClearContents
-    ws.Cells(rowNum, 2).ClearContents
-End Sub
-
-Sub Z1_Import()
-    Dim filePath As String
-    Dim wsTarget As Worksheet
-    Dim lines As Variant
-    Dim i As Long
-    Dim dataArray As Variant
-    Dim code As String
-    Dim writeRow As Long
-    
-    Set wsTarget = Me
-    On Error GoTo ErrorHandler
-    
-    ' Step 1: Select CSV file
-    filePath = SelectCSVFile()
-    If filePath = "" Then Exit Sub
-    
-    ' Step 2: Read CSV and return 2D array
-    lines = ReadCSVAs2DArrayStrict(filePath, 7, "utf-8")
-    
-    ' Step 3: Clear data rows
-    Call ClearDataRows(wsTarget, 7, 3)
-    
-    ' Step 4: Import data
-    writeRow = 7
-    For i = LBound(lines, 1) To UBound(lines, 1)
-        If Not isRowEmpty Then
-            wsTarget.Cells(writeRow, 3).Value = CleanCSVField(CStr(lines(i, 1)))
-            wsTarget.Cells(writeRow, 4).Value = CleanCSVField(CStr(lines(i, 2)))
-            wsTarget.Cells(writeRow, 5).Value = CleanCSVField(CStr(lines(i, 3)))
-            wsTarget.Cells(writeRow, 6).Value = CleanCSVField(CStr(lines(i, 4)))
-            wsTarget.Cells(writeRow, 7).Value = CleanCSVField(CStr(lines(i, 5)))
-            wsTarget.Cells(writeRow, 8).Value = CleanCSVField(CStr(lines(i, 6)))
-            wsTarget.Cells(writeRow, 9).Value = CleanCSVField(CStr(lines(i, 7)))
-            
-            writeRow = writeRow + 1
-        End If
-    Next i
-    
-    MsgBox writeRow - 7 & " rows imported.", vbInformation
-    
-    Exit Sub
-
-ErrorHandler:
-    MsgBox "Import fails:" & vbCrLf & Err.Description, vbCritical
-End Sub
-
-Sub Z1_Export()
-    Dim ws As Worksheet
-    Dim lastDataRow As Long
-    Dim savePath As String
-    Dim r As Long
-    Dim rowCount As Long
-    Dim dataArray() As Variant
-    Dim dataIdx As Long
-    Dim j As Long
-    
-    Set ws = ActiveSheet
-    
-    lastDataRow = GetLastDataRow(ws, 3)
-    
-    If lastDataRow < 7 Then
-        MsgBox "No data rows to output.", vbExclamation
-        Exit Sub
-    End If
-    
-    savePath = GetSaveCSVPath()
-    If savePath = "" Then Exit Sub
-    
-    ' Count valid rows first (C column non-empty from row 7 onward)
-    rowCount = 0
-    For r = 7 To lastDataRow
-        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
-            rowCount = rowCount + 1
-        End If
-    Next r
-    
-    ' If no data, exit
-    If rowCount = 0 Then
-        MsgBox "No data rows to output.", vbExclamation
-        Exit Sub
-    End If
-    
-    ' Initialize 2D array: (1 To rowCount, 1 To 7) for columns C-I (3 to 9)
-    ReDim dataArray(1 To rowCount, 1 To 7)
-    
-    ' Fill the array
-    dataIdx = 0
-    For r = 7 To lastDataRow
-        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
-            dataIdx = dataIdx + 1
-            For j = 3 To 9
-                dataArray(dataIdx, j - 2) = ws.Cells(r, j).Value ' C->1, D->2, ..., I->7
-            Next j
-        End If
-    Next r
-    
-    ' Write using the new array-based CSV writer
-    Call WriteCSVFromArray(savePath, dataArray, "utf-8", True)
-    
-    MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
-End Sub
-
-Sub Z1_validate(ByVal ws As Worksheet, ByVal rowNum As Long)
-    Dim cValue As String
-    cValue = Trim(ws.Cells(rowNum, 3).Value)
-    
-    If cValue = "" Then
-        ws.Cells(rowNum, 2).Value = "C column is required"
-        Exit Sub
-    End If
-    
-    If Len(cValue) <> 3 Then
-        ws.Cells(rowNum, 2).Value = "C column must be 3 characters"
-        Exit Sub
-    End If
-    
-    Dim i As Long
-    Dim ch As String
-    For i = 1 To 3
-        ch = Mid(cValue, i, 1)
-        If Not ((ch >= "0" And ch <= "9") Or (ch >= "A" And ch <= "Z") Or (ch >= "a" And ch <= "z")) Then
-            ws.Cells(rowNum, 2).Value = "C column must be alphanumeric"
-            Exit Sub
-        End If
-    Next i
-    
-    Dim dValue As String
-    dValue = Trim(ws.Cells(rowNum, 4).Value)
-    If dValue = "" Then
-        ws.Cells(rowNum, 2).Value = "D column is required"
-        Exit Sub
-    End If
-    If Len(dValue) > 80 Then
-        ws.Cells(rowNum, 2).Value = "D column must be within 80 characters"
-        Exit Sub
-    End If
-    
-    Dim eValue As String
-    eValue = Trim(ws.Cells(rowNum, 5).Value)
-    If eValue = "" Then
-        ws.Cells(rowNum, 2).Value = "E column is required"
-        Exit Sub
-    End If
-    If Len(eValue) > 80 Then
-        ws.Cells(rowNum, 2).Value = "E column must be within 80 characters"
-        Exit Sub
-    End If
-    
-    Dim fValue As String
-    fValue = Trim(ws.Cells(rowNum, 6).Value)
-    If fValue <> "" And Len(fValue) > 80 Then
-        ws.Cells(rowNum, 2).Value = "F column must be within 80 characters"
-        Exit Sub
-    End If
-    
-    Dim gValue As String
-    gValue = Trim(ws.Cells(rowNum, 7).Value)
-    If gValue <> "" And Len(gValue) > 80 Then
-        ws.Cells(rowNum, 2).Value = "G column must be within 80 characters"
-        Exit Sub
-    End If
-    
-    Dim iValue As String
-    iValue = Trim(ws.Cells(rowNum, 9).Value)
-    If iValue <> "" And Len(iValue) > 80 Then
-        ws.Cells(rowNum, 2).Value = "I column must be within 80 characters"
-        Exit Sub
-    End If
-    
-    Dim hValue As String
-    hValue = Trim(ws.Cells(rowNum, 8).Value)
-    If hValue <> "" Then
-        If Len(hValue) <> 1 Then
-            ws.Cells(rowNum, 2).Value = "H column must be 1 digit"
-            Exit Sub
-        End If
-        If hValue <> "0" And hValue <> "1" Then
-            ws.Cells(rowNum, 2).Value = "H column must be 0 or 1"
-            Exit Sub
-        End If
-    End If
-    
-    ws.Cells(rowNum, 2).ClearContents
-End Sub
-
-Sub Z1_validateButton()
-    Dim ws As Worksheet
-    Dim lastRow As Long
-    Dim r As Long
-    Dim errorCount As Long
-    
-    Set ws = ActiveSheet
-    lastRow = GetLastDataRow(ws, 3)
-    
-    If lastRow < 7 Then
-        MsgBox "No data found.", vbExclamation
-        Exit Sub
-    End If
-    
-    errorCount = 0
-    For r = 7 To lastRow
-        Call Z1_validate(ws, r)
-        If Trim(ws.Cells(r, 2).Value) <> "" Then
-            errorCount = errorCount + 1
-        End If
-    Next r
-    
-    MsgBox "Validation complete. Errors: " & errorCount, vbInformation
-End Sub
-
-Sub Z1_SortDataRowsByC()
-    Call SortDataRows(3)
-End Sub
-
-Sub Z1_ToggleAutoFilter()
-    Call ToggleAutoFilter(6)
-End Sub
-
-Sub Z1_AutoFitColumnWidth()
-    Call AutoFitColumnWidth()
+' ====== (222) =======
+Sub Z1_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
+    ws.Range(ws.Cells(rowNum, 4), ws.Cells(rowNum, 15)).ClearContents
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z1_Import()
+    Dim filePath As String
+    Dim wsTarget As Worksheet
+    Dim lines As Variant
+    Dim i As Long
+    Dim dataArray As Variant
+    Dim code As String
+    Dim writeRow As Long
+    
+    Set wsTarget = Me
+    On Error GoTo ErrorHandler
+    
+    ' Step 1: Select CSV file
+    filePath = SelectCSVFile()
+    If filePath = "" Then Exit Sub
+    
+    ' Step 2: Read CSV and return 2D array
+    lines = ReadCSVAs2DArrayStrict(filePath, 7, "utf-8")
+    
+    ' Step 3: Clear data rows
+    Call ClearDataRows(wsTarget, 7, 3)
+    
+    ' Step 4: Import data
+    writeRow = 7
+    For i = LBound(lines, 1) To UBound(lines, 1)
+        If Not isRowEmpty Then
+            wsTarget.Cells(writeRow, 3).Value = CleanCSVField(CStr(lines(i, 1)))
+            wsTarget.Cells(writeRow, 4).Value = CleanCSVField(CStr(lines(i, 2)))
+            wsTarget.Cells(writeRow, 5).Value = CleanCSVField(CStr(lines(i, 3)))
+            wsTarget.Cells(writeRow, 6).Value = CleanCSVField(CStr(lines(i, 4)))
+            wsTarget.Cells(writeRow, 7).Value = CleanCSVField(CStr(lines(i, 5)))
+            wsTarget.Cells(writeRow, 8).Value = CleanCSVField(CStr(lines(i, 6)))
+            wsTarget.Cells(writeRow, 9).Value = CleanCSVField(CStr(lines(i, 7)))
+            
+            writeRow = writeRow + 1
+        End If
+    Next i
+    
+    MsgBox writeRow - 7 & " rows imported.", vbInformation
+    
+    Exit Sub
+
+ErrorHandler:
+    MsgBox "Import fails:" & vbCrLf & Err.Description, vbCritical
+End Sub
+
+Sub Z1_Export()
+    Dim ws As Worksheet
+    Dim lastDataRow As Long
+    Dim savePath As String
+    Dim r As Long
+    Dim rowCount As Long
+    Dim dataArray() As Variant
+    Dim dataIdx As Long
+    Dim j As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    
+    lastDataRow = GetLastDataRow(ws, 3)
+    
+    If lastDataRow < 7 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastDataRow
+        Call Z1_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value & "") <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    If errorCount > 0 Then
+        MsgBox "Validation failed. Found " & errorCount & " error(s). Please correct them before exporting.", vbCritical
+        Exit Sub
+    End If
+    
+    savePath = GetSaveCSVPath()
+    If savePath = "" Then Exit Sub
+    
+    ' Count valid rows first (C column non-empty from row 7 onward)
+    rowCount = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            rowCount = rowCount + 1
+        End If
+    Next r
+    
+    ' If no data, exit
+    If rowCount = 0 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    ' Initialize 2D array: (1 To rowCount, 1 To 7) for columns C-I (3 to 9)
+    ReDim dataArray(1 To rowCount, 1 To 7)
+    
+    ' Fill the array
+    dataIdx = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            dataIdx = dataIdx + 1
+            For j = 3 To 9
+                dataArray(dataIdx, j - 2) = ws.Cells(r, j).Value ' C->1, D->2, ..., I->7
+            Next j
+        End If
+    Next r
+    
+    ' Write using the new array-based CSV writer
+    Call WriteCSVFromArray(savePath, dataArray, "utf-8", True)
+    
+    MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
+End Sub
+
+Sub Z1_validate(ByVal ws As Worksheet, ByVal rowNum As Long)
+    Dim cValue As String
+    cValue = Trim(ws.Cells(rowNum, 3).Value)
+
+    ' clear C~I columns background color
+    Dim clearRange As Range
+    Set clearRange = ws.Range(ws.Cells(rowNum, 3), ws.Cells(rowNum, 9))
+    clearRange.Interior.ColorIndex = vbWhite
+    
+    If cValue = "" Then
+        ws.Cells(rowNum, 2).Value = "C column is required"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    If Len(cValue) <> 3 Then
+        ws.Cells(rowNum, 2).Value = "C column must be 3 characters"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim i As Long
+    Dim ch As String
+    For i = 1 To 3
+        ch = Mid(cValue, i, 1)
+        If Not ((ch >= "0" And ch <= "9") Or (ch >= "A" And ch <= "Z") Or (ch >= "a" And ch <= "z")) Then
+            ws.Cells(rowNum, 2).Value = "C column must be alphanumeric"
+            ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    Next i
+    
+    Dim dValue As String
+    dValue = Trim(ws.Cells(rowNum, 4).Value)
+    If dValue = "" Then
+        ws.Cells(rowNum, 2).Value = "D column is required"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(dValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "D column must be within 80 characters"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim eValue As String
+    eValue = Trim(ws.Cells(rowNum, 5).Value)
+    If eValue = "" Then
+        ws.Cells(rowNum, 2).Value = "E column is required"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(eValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "E column must be within 80 characters"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim fValue As String
+    fValue = Trim(ws.Cells(rowNum, 6).Value)
+    If fValue <> "" And Len(fValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "F column must be within 80 characters"
+        ws.Cells(rowNum, 6).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim gValue As String
+    gValue = Trim(ws.Cells(rowNum, 7).Value)
+    If gValue <> "" And Len(gValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "G column must be within 80 characters"
+        ws.Cells(rowNum, 7).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim iValue As String
+    iValue = Trim(ws.Cells(rowNum, 9).Value)
+    If iValue <> "" And Len(iValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "I column must be within 80 characters"
+        ws.Cells(rowNum, 9).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim hValue As String
+    hValue = Trim(ws.Cells(rowNum, 8).Value)
+    If hValue <> "" Then
+        If Len(hValue) <> 1 Then
+            ws.Cells(rowNum, 2).Value = "H column must be 1 digit"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+        If hValue <> "0" And hValue <> "1" Then
+            ws.Cells(rowNum, 2).Value = "H column must be 0 or 1"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    End If
+    
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z1_validateButton()
+    Dim ws As Worksheet
+    Dim lastRow As Long
+    Dim r As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    lastRow = GetLastDataRow(ws, 3)
+    
+    If lastRow < 7 Then
+        MsgBox "No data found.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastRow
+        Call Z1_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value) <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    MsgBox "Validation complete. Errors: " & errorCount, vbInformation
+End Sub
+
+Sub Z1_SortDataRowsByC()
+    Call SortDataRows(3)
+End Sub
+
+Sub Z1_ToggleAutoFilter()
+    Call ToggleAutoFilter(6)
+End Sub
+
+Sub Z1_AutoFitColumnWidth()
+    Call AutoFitColumnWidth()
 End Sub
\ No newline at end of file
diff --git a/src/thisWorkbook/Master_223.bas b/src/thisWorkbook/Master_223.bas
new file mode 100644
index 0000000..849535a
--- /dev/null
+++ b/src/thisWorkbook/Master_223.bas
@@ -0,0 +1,258 @@
+' ====== (223) =======
+Sub Z2_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
+    ws.Range(ws.Cells(rowNum, 4), ws.Cells(rowNum, 15)).ClearContents
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z2_Import()
+    Dim filePath As String
+    Dim wsTarget As Worksheet
+    Dim lines As Variant
+    Dim i As Long
+    Dim dataArray As Variant
+    Dim code As String
+    Dim writeRow As Long
+    
+    Set wsTarget = Me
+    On Error GoTo ErrorHandler
+    
+    ' Step 1: Select CSV file
+    filePath = SelectCSVFile()
+    If filePath = "" Then Exit Sub
+    
+    ' Step 2: Read CSV and return 2D array
+    lines = ReadCSVAs2DArrayStrict(filePath, 7, "utf-8")
+    
+    ' Step 3: Clear data rows
+    Call ClearDataRows(wsTarget, 7, 3)
+    
+    ' Step 4: Import data
+    writeRow = 7
+    For i = LBound(lines, 1) To UBound(lines, 1)
+        If Not isRowEmpty Then
+            wsTarget.Cells(writeRow, 3).Value = CleanCSVField(CStr(lines(i, 1)))
+            wsTarget.Cells(writeRow, 4).Value = CleanCSVField(CStr(lines(i, 2)))
+            wsTarget.Cells(writeRow, 5).Value = CleanCSVField(CStr(lines(i, 3)))
+            wsTarget.Cells(writeRow, 6).Value = CleanCSVField(CStr(lines(i, 4)))
+            wsTarget.Cells(writeRow, 7).Value = CleanCSVField(CStr(lines(i, 5)))
+            wsTarget.Cells(writeRow, 8).Value = CleanCSVField(CStr(lines(i, 6)))
+            wsTarget.Cells(writeRow, 9).Value = CleanCSVField(CStr(lines(i, 7)))
+            
+            writeRow = writeRow + 1
+        End If
+    Next i
+    
+    MsgBox writeRow - 7 & " rows imported.", vbInformation
+    
+    Exit Sub
+
+ErrorHandler:
+    MsgBox "Import fails:" & vbCrLf & Err.Description, vbCritical
+End Sub
+
+Sub Z2_Export()
+    Dim ws As Worksheet
+    Dim lastDataRow As Long
+    Dim savePath As String
+    Dim r As Long
+    Dim rowCount As Long
+    Dim dataArray() As Variant
+    Dim dataIdx As Long
+    Dim j As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    
+    lastDataRow = GetLastDataRow(ws, 3)
+    
+    If lastDataRow < 7 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastDataRow
+        Call Z2_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value & "") <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    If errorCount > 0 Then
+        MsgBox "Validation failed. Found " & errorCount & " error(s). Please correct them before exporting.", vbCritical
+        Exit Sub
+    End If
+    
+    savePath = GetSaveCSVPath()
+    If savePath = "" Then Exit Sub
+    
+    ' Count valid rows first (C column non-empty from row 7 onward)
+    rowCount = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            rowCount = rowCount + 1
+        End If
+    Next r
+    
+    ' If no data, exit
+    If rowCount = 0 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    ' Initialize 2D array: (1 To rowCount, 1 To 7) for columns C-I (3 to 9)
+    ReDim dataArray(1 To rowCount, 1 To 7)
+    
+    ' Fill the array
+    dataIdx = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            dataIdx = dataIdx + 1
+            For j = 3 To 9
+                dataArray(dataIdx, j - 2) = ws.Cells(r, j).Value ' C->1, D->2, ..., I->7
+            Next j
+        End If
+    Next r
+    
+    ' Write using the new array-based CSV writer
+    Call WriteCSVFromArray(savePath, dataArray, "utf-8", True)
+    
+    MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
+End Sub
+
+Sub Z2_validate(ByVal ws As Worksheet, ByVal rowNum As Long)
+    Dim cValue As String
+    cValue = Trim(ws.Cells(rowNum, 3).Value)
+
+    ' clear C~I columns background color
+    Dim clearRange As Range
+    Set clearRange = ws.Range(ws.Cells(rowNum, 3), ws.Cells(rowNum, 9))
+    clearRange.Interior.ColorIndex = vbWhite
+    
+    If cValue = "" Then
+        ws.Cells(rowNum, 2).Value = "C column is required"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    If Len(cValue) <> 3 Then
+        ws.Cells(rowNum, 2).Value = "C column must be 3 characters"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim i As Long
+    Dim ch As String
+    For i = 1 To 3
+        ch = Mid(cValue, i, 1)
+        If Not ((ch >= "0" And ch <= "9") Or (ch >= "A" And ch <= "Z") Or (ch >= "a" And ch <= "z")) Then
+            ws.Cells(rowNum, 2).Value = "C column must be alphanumeric"
+            ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    Next i
+    
+    Dim dValue As String
+    dValue = Trim(ws.Cells(rowNum, 4).Value)
+    If dValue = "" Then
+        ws.Cells(rowNum, 2).Value = "D column is required"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(dValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "D column must be within 80 characters"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim eValue As String
+    eValue = Trim(ws.Cells(rowNum, 5).Value)
+    If eValue = "" Then
+        ws.Cells(rowNum, 2).Value = "E column is required"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(eValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "E column must be within 80 characters"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim fValue As String
+    fValue = Trim(ws.Cells(rowNum, 6).Value)
+    If fValue <> "" And Len(fValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "F column must be within 80 characters"
+        ws.Cells(rowNum, 6).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim gValue As String
+    gValue = Trim(ws.Cells(rowNum, 7).Value)
+    If gValue <> "" And Len(gValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "G column must be within 80 characters"
+        ws.Cells(rowNum, 7).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim iValue As String
+    iValue = Trim(ws.Cells(rowNum, 9).Value)
+    If iValue <> "" And Len(iValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "I column must be within 80 characters"
+        ws.Cells(rowNum, 9).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim hValue As String
+    hValue = Trim(ws.Cells(rowNum, 8).Value)
+    If hValue <> "" Then
+        If Len(hValue) <> 1 Then
+            ws.Cells(rowNum, 2).Value = "H column must be 1 digit"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+        If hValue <> "0" And hValue <> "1" Then
+            ws.Cells(rowNum, 2).Value = "H column must be 0 or 1"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    End If
+    
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z2_validateButton()
+    Dim ws As Worksheet
+    Dim lastRow As Long
+    Dim r As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    lastRow = GetLastDataRow(ws, 3)
+    
+    If lastRow < 7 Then
+        MsgBox "No data found.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastRow
+        Call Z2_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value) <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    MsgBox "Validation complete. Errors: " & errorCount, vbInformation
+End Sub
+
+Sub Z2_SortDataRowsByC()
+    Call SortDataRows(3)
+End Sub
+
+Sub Z2_ToggleAutoFilter()
+    Call ToggleAutoFilter(6)
+End Sub
+
+Sub Z2_AutoFitColumnWidth()
+    Call AutoFitColumnWidth()
+End Sub
\ No newline at end of file
diff --git a/src/thisWorkbook/Master_224.bas b/src/thisWorkbook/Master_224.bas
new file mode 100644
index 0000000..4645742
--- /dev/null
+++ b/src/thisWorkbook/Master_224.bas
@@ -0,0 +1,258 @@
+' ====== (223) =======
+Sub Z3_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
+    ws.Range(ws.Cells(rowNum, 4), ws.Cells(rowNum, 15)).ClearContents
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z3_Import()
+    Dim filePath As String
+    Dim wsTarget As Worksheet
+    Dim lines As Variant
+    Dim i As Long
+    Dim dataArray As Variant
+    Dim code As String
+    Dim writeRow As Long
+    
+    Set wsTarget = Me
+    On Error GoTo ErrorHandler
+    
+    ' Step 1: Select CSV file
+    filePath = SelectCSVFile()
+    If filePath = "" Then Exit Sub
+    
+    ' Step 2: Read CSV and return 2D array
+    lines = ReadCSVAs2DArrayStrict(filePath, 7, "utf-8")
+    
+    ' Step 3: Clear data rows
+    Call ClearDataRows(wsTarget, 7, 3)
+    
+    ' Step 4: Import data
+    writeRow = 7
+    For i = LBound(lines, 1) To UBound(lines, 1)
+        If Not isRowEmpty Then
+            wsTarget.Cells(writeRow, 3).Value = CleanCSVField(CStr(lines(i, 1)))
+            wsTarget.Cells(writeRow, 4).Value = CleanCSVField(CStr(lines(i, 2)))
+            wsTarget.Cells(writeRow, 5).Value = CleanCSVField(CStr(lines(i, 3)))
+            wsTarget.Cells(writeRow, 6).Value = CleanCSVField(CStr(lines(i, 4)))
+            wsTarget.Cells(writeRow, 7).Value = CleanCSVField(CStr(lines(i, 5)))
+            wsTarget.Cells(writeRow, 8).Value = CleanCSVField(CStr(lines(i, 6)))
+            wsTarget.Cells(writeRow, 9).Value = CleanCSVField(CStr(lines(i, 7)))
+            
+            writeRow = writeRow + 1
+        End If
+    Next i
+    
+    MsgBox writeRow - 7 & " rows imported.", vbInformation
+    
+    Exit Sub
+
+ErrorHandler:
+    MsgBox "Import fails:" & vbCrLf & Err.Description, vbCritical
+End Sub
+
+Sub Z3_Export()
+    Dim ws As Worksheet
+    Dim lastDataRow As Long
+    Dim savePath As String
+    Dim r As Long
+    Dim rowCount As Long
+    Dim dataArray() As Variant
+    Dim dataIdx As Long
+    Dim j As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    
+    lastDataRow = GetLastDataRow(ws, 3)
+    
+    If lastDataRow < 7 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastDataRow
+        Call Z3_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value & "") <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    If errorCount > 0 Then
+        MsgBox "Validation failed. Found " & errorCount & " error(s). Please correct them before exporting.", vbCritical
+        Exit Sub
+    End If
+    
+    savePath = GetSaveCSVPath()
+    If savePath = "" Then Exit Sub
+    
+    ' Count valid rows first (C column non-empty from row 7 onward)
+    rowCount = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            rowCount = rowCount + 1
+        End If
+    Next r
+    
+    ' If no data, exit
+    If rowCount = 0 Then
+        MsgBox "No data rows to output.", vbExclamation
+        Exit Sub
+    End If
+    
+    ' Initialize 2D array: (1 To rowCount, 1 To 7) for columns C-I (3 to 9)
+    ReDim dataArray(1 To rowCount, 1 To 7)
+    
+    ' Fill the array
+    dataIdx = 0
+    For r = 7 To lastDataRow
+        If Len(Trim(ws.Cells(r, 3).Value & "")) > 0 Then
+            dataIdx = dataIdx + 1
+            For j = 3 To 9
+                dataArray(dataIdx, j - 2) = ws.Cells(r, j).Value ' C->1, D->2, ..., I->7
+            Next j
+        End If
+    Next r
+    
+    ' Write using the new array-based CSV writer
+    Call WriteCSVFromArray(savePath, dataArray, "utf-8", True)
+    
+    MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
+End Sub
+
+Sub Z3_validate(ByVal ws As Worksheet, ByVal rowNum As Long)
+    Dim cValue As String
+    cValue = Trim(ws.Cells(rowNum, 3).Value)
+
+    ' clear C~I columns background color
+    Dim clearRange As Range
+    Set clearRange = ws.Range(ws.Cells(rowNum, 3), ws.Cells(rowNum, 9))
+    clearRange.Interior.ColorIndex = vbWhite
+    
+    If cValue = "" Then
+        ws.Cells(rowNum, 2).Value = "C column is required"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    If Len(cValue) <> 3 Then
+        ws.Cells(rowNum, 2).Value = "C column must be 3 characters"
+        ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim i As Long
+    Dim ch As String
+    For i = 1 To 3
+        ch = Mid(cValue, i, 1)
+        If Not ((ch >= "0" And ch <= "9") Or (ch >= "A" And ch <= "Z") Or (ch >= "a" And ch <= "z")) Then
+            ws.Cells(rowNum, 2).Value = "C column must be alphanumeric"
+            ws.Cells(rowNum, 3).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    Next i
+    
+    Dim dValue As String
+    dValue = Trim(ws.Cells(rowNum, 4).Value)
+    If dValue = "" Then
+        ws.Cells(rowNum, 2).Value = "D column is required"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(dValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "D column must be within 80 characters"
+        ws.Cells(rowNum, 4).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim eValue As String
+    eValue = Trim(ws.Cells(rowNum, 5).Value)
+    If eValue = "" Then
+        ws.Cells(rowNum, 2).Value = "E column is required"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If Len(eValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "E column must be within 80 characters"
+        ws.Cells(rowNum, 5).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim fValue As String
+    fValue = Trim(ws.Cells(rowNum, 6).Value)
+    If fValue <> "" And Len(fValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "F column must be within 80 characters"
+        ws.Cells(rowNum, 6).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim gValue As String
+    gValue = Trim(ws.Cells(rowNum, 7).Value)
+    If gValue <> "" And Len(gValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "G column must be within 80 characters"
+        ws.Cells(rowNum, 7).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim iValue As String
+    iValue = Trim(ws.Cells(rowNum, 9).Value)
+    If iValue <> "" And Len(iValue) > 80 Then
+        ws.Cells(rowNum, 2).Value = "I column must be within 80 characters"
+        ws.Cells(rowNum, 9).Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    
+    Dim hValue As String
+    hValue = Trim(ws.Cells(rowNum, 8).Value)
+    If hValue <> "" Then
+        If Len(hValue) <> 1 Then
+            ws.Cells(rowNum, 2).Value = "H column must be 1 digit"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+        If hValue <> "0" And hValue <> "1" Then
+            ws.Cells(rowNum, 2).Value = "H column must be 0 or 1"
+            ws.Cells(rowNum, 8).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    End If
+    
+    ws.Cells(rowNum, 2).ClearContents
+End Sub
+
+Sub Z3_validateButton()
+    Dim ws As Worksheet
+    Dim lastRow As Long
+    Dim r As Long
+    Dim errorCount As Long
+    
+    Set ws = ActiveSheet
+    lastRow = GetLastDataRow(ws, 3)
+    
+    If lastRow < 7 Then
+        MsgBox "No data found.", vbExclamation
+        Exit Sub
+    End If
+    
+    errorCount = 0
+    For r = 7 To lastRow
+        Call Z3_validate(ws, r)
+        If Trim(ws.Cells(r, 2).Value) <> "" Then
+            errorCount = errorCount + 1
+        End If
+    Next r
+    
+    MsgBox "Validation complete. Errors: " & errorCount, vbInformation
+End Sub
+
+Sub Z3_SortDataRowsByC()
+    Call SortDataRows(3)
+End Sub
+
+Sub Z3_ToggleAutoFilter()
+    Call ToggleAutoFilter(6)
+End Sub
+
+Sub Z3_AutoFitColumnWidth()
+    Call AutoFitColumnWidth()
+End Sub
\ No newline at end of file
diff --git a/通勤手当テンプレート_案.xlsm b/通勤手当テンプレート_案.xlsm
index 513e5d0..8a577b7 100644
Binary files a/通勤手当テンプレート_案.xlsm and b/通勤手当テンプレート_案.xlsm differ