diff --git a/src/sh/tuk/module/Common_Button.bas b/src/sh/tuk/module/Common_Button.bas
index 3b546e7..f0527e5 100644
--- a/src/sh/tuk/module/Common_Button.bas
+++ b/src/sh/tuk/module/Common_Button.bas
@@ -1,11 +1,24 @@
 Attribute VB_Name = "Common_Button"
 Option Explicit
+
+' --- Public Variables ---
+Public lastErrorMsg As String
+
 ' ============================================================
 ' Module Name: Common_Button
-' Module Desc: Common_Button
+' Module Desc: Common Button handlers with centralized error handling
 ' Module Methods:
 '   - CSV_Import_Button
+'   - Validation_Button
+'   - CSV_Export_Button
+'   - Sort_Button
+'   - Filter_Button
+'   - Fit_Button
+'   - RefreshCache_Button
 ' ============================================================
+
+' --- Public Button Functions ---
+
 Sub CSV_Import_Button()
     DO_CSV_Import ActiveSheet
 End Sub
@@ -54,7 +67,6 @@ Sub RefreshCache_Button()
     Call RefreshMasterCache()
 
     Debug.Print "3. Determine which cache sheets to refresh based on ActiveSheet"
-    Dim refSheets As Variant
     If activeSheetName = "C1" Then
         ' first is M1
         Call ValidateKukanCache("M1")
@@ -77,43 +89,22 @@ Sub RefreshCache_Button()
 
 ErrorHandler:
     HandleError "RefreshCache_Button"
-    If exitMsg <> "" Then
-        MsgBox "RefreshCache_Button: " & exitMsg, vbExclamation
-    Else
-        MsgBox "RefreshCache_Button: " & Err.Description, vbExclamation
-    End If
 End Sub
 
 Private Sub ValidateKukanCache(ByVal sheetName As String)
-    On Error GoTo ErrorHandler
-    Dim exitMsg As String
     Dim ws As Worksheet: Set ws = ThisWorkbook.Worksheets(CStr(sheetName))
     Dim result As Long: result = RunValidationSilent(ws)
 
     If result = 0 Then
-        exitMsg = sheetName & " sheet has no data."
-        GoTo ErrorHandler
+        Err.Raise ERR_CACHE_EMPTY, "ValidateKukanCache", sheetName & " sheet has no data."
     End If
 
-    If result < 0 Then
-        exitMsg = "Can't refresh " & sheetName & " cache. Validation error occurs."
-        GoTo ErrorHandler
-    End If
-
-    Exit Sub
-
-ErrorHandler:
-    If exitMsg <> "" Then
-        MsgBox "ValidateKukanCache: " & exitMsg, vbExclamation
-    Else
-        MsgBox "ValidateKukanCache: " & Err.Description, vbExclamation
+    If result = -1 Then
+        Err.Raise ERR_VALIDATION_FAILED, "ValidateKukanCache", "Validation error in " & sheetName & " sheet."
     End If
 End Sub
 
 Private Sub UpdateByMaster(ByVal sheetName As String)
-    On Error GoTo ErrorHandler
-    Dim exitMsg As String
-
     Dim ws As Worksheet: Set ws = ThisWorkbook.Worksheets(CStr(sheetName))
 
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
@@ -121,19 +112,13 @@ Private Sub UpdateByMaster(ByVal sheetName As String)
     Dim startRow As Long: startRow = sheetConf("StartRow")
     Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
     Application.Run sheetName & ".Refresh", ws, startRow, lastDataRow
-    
-    Exit Sub
-
-ErrorHandler:
-    If exitMsg <> "" Then
-        MsgBox "UpdateByMaster: " & exitMsg, vbExclamation
-    Else
-        MsgBox "UpdateByMaster: " & Err.Description, vbExclamation
-    End If
 End Sub
 
+' ============================================================
+' CSV Import with error handler
+' ============================================================
 Private Sub DO_CSV_Import(ws As Excel.Worksheet)
-    On Error GoTo ImportError
+    On Error GoTo ErrorHandler
 
     ' Step 1: get csv encoding
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
@@ -147,71 +132,61 @@ Private Sub DO_CSV_Import(ws As Excel.Worksheet)
     ' Step 3: Read CSV and return 2D array
     Dim csvData As Variant: csvData = ReadCSVAs2DArrayStrict(filePath, expectedColumnCount, cfg("CSV_Encoding"), cfg("HasHeader"))
     
-    If Not IsArray(csvData) Then
-        MsgBox "No valid data returned from CSV.", vbExclamation
-        GoTo FinallyExit
+    If Not IsArray(csvData) Or UBound(csvData, 1) < 1 Then
+        Err.Raise ERR_FILE_EMPTY, "DO_CSV_Import", "No data in CSV."
     End If
 
-    If UBound(csvData, 1) < 1 Then
-        MsgBox "No data in CSV.", vbExclamation
-        GoTo FinallyExit
-    End If
-
-    ' === Step 3:Clear all data rows before import ===
+    ' === Step 4: Clear all data rows before import ===
     Application.ScreenUpdating = False
     Application.EnableEvents = False
     Call ClearDataRows(ws)
 
-    ' === Step 4: Write CSV data to worksheet ===
+    ' === Step 5: Write CSV data to worksheet ===
     Dim colLetters As Variant: colLetters = cfg("HeaderColumns")
     Dim writeRow As Long: writeRow = cfg("StartRow")
     Dim i As Long
-    ' loop row
     For i = LBound(csvData, 1) To UBound(csvData, 1)
         Dim j As Long
-        ' loop column
         For j = 0 To expectedColumnCount - 1
             ws.Cells(writeRow, ws.Range(colLetters(j) & "1").Column).Value = CleanCSVField(CStr(csvData(i, j + 1)))
         Next j
         writeRow = writeRow + 1
     Next i
 
-    ' === Step 5: Trigger sheet-specific import handler ===
-    If ProcedureExists(ws.CodeName, "ImportCSVAndTriggerChange") Then
-        Call Application.Run(ws.CodeName & ".ImportCSVAndTriggerChange", ws, writeRow)
-    End If
-
     MsgBox writeRow - cfg("StartRow") & " rows imported.", vbInformation
     GoTo FinallyExit
 
-ImportError:
-    MsgBox "CSV import failed: " & Err.Description, vbExclamation
+ErrorHandler:
+    HandleError "DO_CSV_Import"
+    GoTo FinallyExit
 
 FinallyExit:
     Application.EnableEvents = True
     Application.ScreenUpdating = True
 End Sub
 
-' 
+' ============================================================
+' Do_Validation with HandleError
+' ============================================================
 Private Sub Do_Validation(ws As Excel.Worksheet)
     On Error GoTo ErrorHandler
-    Dim exitMsg As String
 
     Dim result As Long: result = RunValidationSilent(ws)
     
     If result = -1 Then
-        exitMsg = "Validation has errors."
-        GoTo ErrorHandler
-    ElseIf result = 0 Then
-        exitMsg = "No data to validate."
-        GoTo ErrorHandler
-    Else
-        If ws.CodeName <> "C1" Then
-            RefreshCache(ws.CodeName)
-            WriteCachesSheet(ws.CodeName)
-        End If
-        MsgBox "Validation complete. Success: " & result, vbInformation
+        Err.Raise ERR_VALIDATION_FAILED, "Do_Validation", "Validation has errors."
     End If
+    
+    If result = 0 Then
+        Err.Raise ERR_CACHE_EMPTY, "Do_Validation", "No data to validate."
+    End If
+    
+    If ws.CodeName <> "C1" Then
+        RefreshCache(ws.CodeName)
+        WriteCachesSheet(ws.CodeName)
+    End If
+
+    MsgBox "Validation complete. Success: " & result, vbInformation
 
     ' step2. ValidateWarn for M1 sheet
     If ws.CodeName = "M1" Then
@@ -220,33 +195,27 @@ Private Sub Do_Validation(ws As Excel.Worksheet)
     End If
 
     Do_Fit ws
-
     Exit Sub
 
 ErrorHandler:
     HandleError "Do_Validation"
-    ' If exitMsg <> "" Then
-    '     MsgBox "Do_Validation: " & exitMsg, vbExclamation
-    ' Else
-    '     MsgBox "Do_Validation: " & Err.Description, vbExclamation
-    ' End If
 End Sub
 
-'
+' ============================================================
+' CSV Export with HandleError
+' ============================================================
 Private Sub DO_CSV_Export(ws As Excel.Worksheet)
-    On Error GoTo ExportError
+    On Error GoTo ErrorHandler
 
     ' === Step 1: Validate all rows before export ===
     Dim result As Long: result = RunValidationSilent(ws)
 
     If result = 0 Then
-        MsgBox "No data rows to output.", vbExclamation
-        Exit Sub
+        Err.Raise ERR_CACHE_EMPTY, "DO_CSV_Export", "No data rows to output."
     End If
 
     If result < 0 Then
-        MsgBox "Validation failed. Export aborted.", vbCritical
-        Exit Sub
+        Err.Raise ERR_VALIDATION_FAILED, "DO_CSV_Export", "Validation failed. Export aborted."
     End If
 
     ' === Step 2: Select save path ===
@@ -269,7 +238,6 @@ Private Sub DO_CSV_Export(ws As Excel.Worksheet)
     Dim dataRow As Long: dataRow = 1
     Dim outputArr As Variant
     
-    ' when has header + 1
     If hasHeader Then
       ReDim outputArr(1 To rowCount + 1, 1 To expectedColumnCount)
     Else
@@ -292,22 +260,23 @@ Private Sub DO_CSV_Export(ws As Excel.Worksheet)
     Dim r As Long
     For r = startRow To lastDataRow
         For colIdx = 0 To expectedColumnCount - 1
-            outputArr(dataRow, colIdx + 1) = CleanCSVField(ws.Cells(r, Columns(colLetters(colIdx)).Column).Value)
+            outputArr(dataRow, colIdx + 1) = CleanCSVField(ws.Cells(r, Columns(colLetters(colIdx))).Column).Value)
         Next colIdx
         dataRow = dataRow + 1
     Next r
 
-    On Error GoTo ExportError
     Call WriteCSVFromArray(savePath, outputArr, sheetConf("CSV_Encoding"), sheetConf("AlwaysQuote"))
-    On Error GoTo 0
 
     MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
     Exit Sub
 
-ExportError:
-    MsgBox "CSV export failed: " & Err.Description, vbExclamation
+ErrorHandler:
+    HandleError "DO_CSV_Export"
 End Sub
 
+' ============================================================
+' Do_Sort with HandleError
+' ============================================================
 Private Sub Do_Sort(ws As Excel.Worksheet)
     On Error GoTo ErrorHandler
 
@@ -320,8 +289,7 @@ Private Sub Do_Sort(ws As Excel.Worksheet)
     Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
 
     If lastDataRow < startRow Then
-        MsgBox "No data to sort.", vbExclamation
-        Exit Sub
+        Err.Raise ERR_CACHE_EMPTY, "Do_Sort", "No data to sort."
     End If
 
     Dim sortRange As Range: Set sortRange = ws.Range(ws.Cells(startRow, ws.Range(startCol & "1").Column), ws.Cells(lastDataRow, ws.Range(endCol & "1").Column))
@@ -332,9 +300,12 @@ Private Sub Do_Sort(ws As Excel.Worksheet)
     Exit Sub
 
 ErrorHandler:
-    MsgBox "Error: " & Err.Description, vbCritical
+    HandleError "Do_Sort"
 End Sub
 
+' ============================================================
+' Do_Filter with HandleError
+' ============================================================
 Private Sub Do_Filter(ws As Excel.Worksheet)
     On Error GoTo ErrorHandler
 
@@ -357,16 +328,19 @@ Private Sub Do_Filter(ws As Excel.Worksheet)
     Exit Sub
 
 ErrorHandler:
-    MsgBox "Error: " & Err.Description, vbCritical
+    HandleError "Do_Filter"
 End Sub
 
+' ============================================================
+' Do_Fit with HandleError
+' ============================================================
 Private Sub Do_Fit(ws As Excel.Worksheet)
     On Error GoTo ErrorHandler
 
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
-    ' 2026-05-15 adjust width function contains error column
+    ' adjust width function contains error column
     Dim startCol As String: startCol = sheetConf("ErrorCol")
     Dim endCol As String: endCol = sheetConf("EndCol")
 
@@ -374,14 +348,16 @@ Private Sub Do_Fit(ws As Excel.Worksheet)
     Exit Sub
 
 ErrorHandler:
-    MsgBox "Error: " & Err.Description, vbCritical
+    HandleError "Do_Fit"
 End Sub
 
+' ============================================================
 ' RunValidationSilent
-' Positive number = success (number of rows with no errors)
-' 0 = no data
-' -1 = has errors
-' -2 = runtime error
+' Returns:
+'   - Positive number = success (number of rows validated)
+'   - 0 = no data
+'   - -1 = has errors
+' ============================================================
 Public Function RunValidationSilent(ws As Worksheet) As Long
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
@@ -399,8 +375,12 @@ Public Function RunValidationSilent(ws As Worksheet) As Long
     Dim r As Long
     Dim hasError As Boolean: hasError = False
     For r = startRow To lastDataRow
+        lastErrorMsg = ""
         Application.Run validate, ws, r, lastDataRow
-        Dim errorMessage As String : errorMessage = Trim(ws.Cells(r, errorCol).Value)
+        If lastErrorMsg <> "" Then
+            Err.Raise ERR_VALIDATION_FAILED, "RunValidationSilent", lastErrorMsg
+        End If
+        Dim errorMessage As String: errorMessage = Trim(ws.Cells(r, errorCol).Value)
         Dim errorCode As String: errorCode = GetCode(errorMessage)
         If errorCode <> "W001" And errorCode <> "" Then
             hasError = True
@@ -416,12 +396,14 @@ Public Function RunValidationSilent(ws As Worksheet) As Long
     Exit Function
 End Function
 
-Public Sub HandleError(sourceProcedure As String)
-    Dim msg As String
+' ============================================================
+' Error Handlers
+' ============================================================
 
-    Select Case Err.Number
-        Case ERR_CACHE_EMPTY
-            msg = Err.Description
-            MsgBox msg, vbExclamation
-    End Select
+' Main error handler - centralized error processing
+Public Sub HandleError(Optional ByVal sourceProcedure As String = "")
+    Dim shortCode As String: shortCode = Right("0000" & CStr(Err.Number - vbObjectError), 4)
+    MsgBox "[ERROR] " & shortCode & " : " & Err.Description, vbExclamation
+    
+   
 End Sub
diff --git a/src/sh/tuk/module/Common_Constants.bas b/src/sh/tuk/module/Common_Constants.bas
index 6981006..13497b0 100644
--- a/src/sh/tuk/module/Common_Constants.bas
+++ b/src/sh/tuk/module/Common_Constants.bas
@@ -2,9 +2,35 @@ Attribute VB_Name = "Common_Constants"
 Option Explicit
 ' ============================================================
 ' Module Name: Common_Constants
-' Module Desc: Common_Constants
-' Module Methods:
+' Module Desc: Common Error Constants
+' Module Error Codes:
+'   - Cache errors (1001-1003)
+'   - File/CSV errors (5001-5009)
+'   - Config errors (1004-1006)
+'   - Validation errors (2001+)
 ' ============================================================
+
+' --- Cache errors ---
 Public Const ERR_CACHE_NOT_FOUND As Long = vbObjectError + 1001
 Public Const ERR_CACHE_EMPTY As Long = vbObjectError + 1002
-Public Const ERR_VALIDATION_FAILED As Long = vbObjectError + 1003
\ No newline at end of file
+Public Const ERR_VALIDATION_FAILED As Long = vbObjectError + 1003
+
+' --- File/CSV errors ---
+Public Const ERR_FILE_INVALID_ARRAY As Long = vbObjectError + 5001
+Public Const ERR_FILE_NOT_2D As Long = vbObjectError + 5002
+Public Const ERR_FILE_NOT_FOUND As Long = vbObjectError + 5003
+Public Const ERR_FILE_EMPTY As Long = vbObjectError + 5004
+Public Const ERR_FILE_NO_DATA As Long = vbObjectError + 5005
+Public Const ERR_FILE_COLUMN_MISMATCH As Long = vbObjectError + 5006
+Public Const ERR_FILE_INVALID_PARAM As Long = vbObjectError + 5007
+Public Const ERR_FILE_WRITE_FAILED As Long = vbObjectError + 5008
+Public Const ERR_FILE_INVALID_DATA As Long = vbObjectError + 5009
+
+' --- Config/Sheet errors ---
+Public Const ERR_CONFIG_NOT_FOUND As Long = vbObjectError + 1004
+Public Const ERR_CONFIG_INVALID As Long = vbObjectError + 1005
+Public Const ERR_CONFIG_EMPTY_PARAM As Long = vbObjectError + 1006
+Public Const ERR_SHEET_MISSING As Long = vbObjectError + 1007
+
+' --- Validation errors ---
+Public Const ERR_VALIDATION As Long = vbObjectError + 2001
\ No newline at end of file
diff --git a/src/sh/tuk/module/Common_File_Utils.bas b/src/sh/tuk/module/Common_File_Utils.bas
index 4df395c..bd1ed64 100644
--- a/src/sh/tuk/module/Common_File_Utils.bas
+++ b/src/sh/tuk/module/Common_File_Utils.bas
@@ -36,15 +36,13 @@ Sub WriteCSVFromArray( _
 )
     ' === Input validation ===
     If Not IsArray(data) Then
-        Err.Raise 513, , "Input 'data' must be an array."
+        Err.Raise ERR_FILE_INVALID_ARRAY, "WriteCSVFromArray", "Input 'data' must be an array."
     End If
     
-    Dim numDims As Long
-    On Error Resume Next
-    numDims = ArrayDimensions(data)
-    On Error GoTo 0
+    ' === Check if 2D array ===
+    Dim numDims As Long: numDims = ArrayDimensions(data)
     If numDims <> 2 Then
-        Err.Raise 514, , "Input array must be 2-dimensional."
+        Err.Raise ERR_FILE_NOT_2D, "WriteCSVFromArray", "Input array must be 2-dimensional."
     End If
     
     Dim rows As Long, cols As Long
@@ -110,13 +108,12 @@ End Sub
 
 ' Helper function: safely convert any Variant to a string
 Private Function SafeToString(ByVal v As Variant) As String
-    On Error Resume Next
     If IsNull(v) Or IsEmpty(v) Then
         SafeToString = ""
-    Else
-        SafeToString = CStr(v)
+        Exit Function
     End If
-    On Error GoTo 0
+    
+    SafeToString = CStr(v)
 End Function
 
 ' Helper function: get the number of dimensions of an array (1, 2, ...)
@@ -188,11 +185,11 @@ Function ReadCSVAs2DArrayStrict( _
 
     ' === validate expectedColumnCount ===
     If expectedColumnCount <= 0 Then
-        Err.Raise 5001, , "expectedColumnCount must be >= 1."
+        Err.Raise ERR_FILE_INVALID_PARAM, "ReadCSVAs2DArrayStrict", "expectedColumnCount must be >= 1."
     End If
     
     If Dir(filePath) = "" Then
-        Err.Raise 5002, , "File not found: " & filePath
+        Err.Raise ERR_FILE_NOT_FOUND, "ReadCSVAs2DArrayStrict", "File not found: " & filePath
     End If
 
     ' === read csv file ===
@@ -218,12 +215,12 @@ Function ReadCSVAs2DArrayStrict( _
 
     ' === validate empty ===
     If lines.Count = 0 Then
-        Err.Raise 5003, , "CSV file is empty."
+        Err.Raise ERR_FILE_EMPTY, "ReadCSVAs2DArrayStrict", "CSV file is empty."
     End If
 
     If lines.Count = 1 Then
         If hasHeader Then
-            Err.Raise 5005, , "CSV file data is empty."
+            Err.Raise ERR_FILE_NO_DATA, "ReadCSVAs2DArrayStrict", "CSV file data is empty."
         End If
     End If
 
@@ -236,7 +233,7 @@ Function ReadCSVAs2DArrayStrict( _
         actualCols = UBound(rowArr) - LBound(rowArr) + 1
         
         If actualCols <> expectedColumnCount Then
-            Err.Raise 5004, , "Row " & i & ": Expected " & expectedColumnCount & " columns, got " & actualCols & "."
+            Err.Raise ERR_FILE_COLUMN_MISMATCH, "ReadCSVAs2DArrayStrict", "Row " & i & ": Expected " & expectedColumnCount & " columns, got " & actualCols & "."
         End If
     Next i
 
diff --git a/src/sh/tuk/module/Common_Functions.bas b/src/sh/tuk/module/Common_Functions.bas
index 5e5c9df..fbb30b3 100644
--- a/src/sh/tuk/module/Common_Functions.bas
+++ b/src/sh/tuk/module/Common_Functions.bas
@@ -42,7 +42,7 @@ Function GetCSVHeader(ByVal ws As Worksheet) As Variant
     Exit Function
 
 ErrorHandler:
-    Err.Raise 1005, "GetCSVHeader", "Invalid column letter in HeaderColumns: '" & colLetters(i) & "'"
+    Err.Raise ERR_CONFIG_INVALID, "GetCSVHeader", "Invalid column letter in HeaderColumns: '" & colLetters(i) & "'"
 End Function
 
 '
@@ -78,7 +78,7 @@ Function Contains(ByVal arr As Variant, ByVal value As String) As Boolean
     Contains = False
 End Function
 
-' @return dict : key = keyCol，value = Array
+' @return dict : key = keyCol, value = Array
 ' @param sheetName
 ' @param keyCol    
 ' @param valueCols     Array(4,5,6)
@@ -87,19 +87,22 @@ Function LoadLookup(ByVal sheetName As String, ByVal cacheName As String) As Obj
     On Error GoTo ErrHandler
 
     ' --- validate ---
-    If Trim(sheetName) = "" Then Err.Raise 0001, "LoadLookup", "Sheet name cannot be empty."
+    If Trim(sheetName) = "" Then Err.Raise ERR_CONFIG_EMPTY_PARAM, "LoadLookup", "Sheet name cannot be empty."
 
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     If Not sheetConfDict.Exists(sheetName) Then
-        Err.Raise 1004, "LoadLookup", "Sheet not configured: " & sheetName
+        Err.Raise ERR_CONFIG_NOT_FOUND, "LoadLookup", "Sheet not configured: " & sheetName
     End If
     
     ' --- obtain worksheet ---
+    Dim ws As Worksheet
     On Error Resume Next
-    Dim ws As Worksheet: Set ws = ThisWorkbook.Worksheets(sheetName)
-    If ws Is Nothing Then Err.Raise 0003, "LoadLookup", "Worksheet named '" & sheetName & "' not found."
+    Set ws = ThisWorkbook.Worksheets(sheetName)
     On Error GoTo ErrHandler
-
+    If ws Is Nothing Then
+        Err.Raise ERR_SHEET_MISSING, "LoadLookup", "Worksheet '" & sheetName & "' not found."
+    End If
+    
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(cacheName)
     Dim startRow As Long: startRow = sheetConf("StartRow")
     Dim keyCol As Long: keyCol = sheetConf("KeyCol")
@@ -119,16 +122,20 @@ Function LoadLookup(ByVal sheetName As String, ByVal cacheName As String) As Obj
     End If
 
     Dim nValCols As Long: nValCols = UBound(valueCols) - LBound(valueCols) + 1
-    If nValCols = 0 Then Err.Raise 0002, "LoadLookup", "Value columns parameter is invalid."
+    If nValCols = 0 Then Err.Raise ERR_CONFIG_EMPTY_PARAM, "LoadLookup", "Value columns parameter is invalid."
 
     ' --- prepare col ---
     Dim minCol As Long: minCol = keyCol
     Dim maxCol As Long: maxCol = keyCol
     Dim i As Long
     For i = LBound(valueCols) To UBound(valueCols)
-        If Not IsNumeric(valueCols(i)) Then Exit Function
+        If Not IsNumeric(valueCols(i)) Then
+            Err.Raise ERR_CONFIG_INVALID, "LoadLookup", "Value column is not numeric at index " & i
+        End If
         Dim colNum As Long: colNum = CLng(valueCols(i))
-        If colNum < 1 Then Exit Function
+        If colNum < 1 Then
+            Err.Raise ERR_CONFIG_INVALID, "LoadLookup", "Value column must be >= 1, got " & colNum
+        End If
         If colNum < minCol Then minCol = colNum
         If colNum > maxCol Then maxCol = colNum
     Next i
@@ -203,12 +210,12 @@ Function GetLastDataRowInRange(ws As Worksheet) As Long
         
         GetLastDataRowInRange = maxRow
     Else
-        Err.Raise 1004, "GetLastDataRowInRange", "Sheet not configured: " & ws.CodeName
+        Err.Raise ERR_CONFIG_NOT_FOUND, "GetLastDataRowInRange", "Sheet not configured: " & ws.CodeName
     End If
     Exit Function
 
 InvalidColumn:
-    Err.Raise 1005, "GetLastDataRowInRange", "Invalid column letter for sheet: " & ws.CodeName
+    Err.Raise ERR_CONFIG_INVALID, "GetLastDataRowInRange", "Invalid column letter for sheet: " & ws.CodeName
 End Function
 
 Function ClearDataRow(ByVal ws As Worksheet, ByVal startCol As Long, ByVal endCol As Long, ByVal rowRow As Long, Optional ByVal errorCol As Long = 2)
@@ -225,7 +232,7 @@ Sub ClearDataRows(ByVal ws As Worksheet)
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     ' 
     If Not sheetConfDict.Exists(ws.CodeName) Then
-        Err.Raise 1004, "ClearDataRows", "Sheet not configured: " & ws.CodeName
+        Err.Raise ERR_CONFIG_NOT_FOUND, "ClearDataRows", "Sheet not configured: " & ws.CodeName
     End If
 
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
diff --git a/src/sh/tuk/module/Common_Global_Cache.bas b/src/sh/tuk/module/Common_Global_Cache.bas
index 125d47d..c74b164 100644
--- a/src/sh/tuk/module/Common_Global_Cache.bas
+++ b/src/sh/tuk/module/Common_Global_Cache.bas
@@ -29,7 +29,7 @@ Public Function GetCache(ByVal cacheName As String) As Object
     Dim cache As Object
     Set cache = GlobalCache(cacheName)
     If cache.Count = 0 Then
-        Err.Raise 1001, "GetCache", "No cached data found for '" & cacheName & "'. Please load the cache first."
+        Err.Raise ERR_CACHE_NOT_FOUND, "GetCache", "No cached data found for '" & cacheName & "'. Please load the cache first."
     End If
 
     Set GetCache = cache
@@ -38,8 +38,6 @@ End Function
 
 ' before RefreshCache, should validate
 Public Sub RefreshCache(ByVal cacheName As String)
-    On Error GoTo RefreshError
-    
     If GlobalCache Is Nothing Then InitCacheManager
     If Not GlobalCache.Exists(cacheName) Then
         Set GlobalCache(cacheName) = CreateObject("Scripting.Dictionary")
@@ -56,24 +54,19 @@ Public Sub RefreshCache(ByVal cacheName As String)
         Set loadedData = LookupO1Cache()
     ElseIf Contains(sheetConfDict("Enum"), cacheName) Then
         Set loadedData = LoadLookup("Enum", cacheName)
-    Else 
+    Else
         Set loadedData = LoadLookup(cacheName, cacheName)
     End If
 
     If Not loadedData Is Nothing Then
         Set GlobalCache(cacheName) = loadedData
     End If
-    
-    Exit Sub
-
-RefreshError:
-    Err.Raise 1001, "RefreshCache", "Failed to load " & cacheName & " lookup cache: " & Err.Description
 End Sub
 
 ' Refresh M1_KukanD cache - nested dict {D: {F: [G]}}
-' Structure: { 交通機関区分[D]: { 利用区間発名[F]: [利用区間着名G] } }
+' Structure: { Transport type [D]: { Station from [F]: [Station to G] } }
 Private Function LookupM1KukanCache()
-    Dim resultCache As Object 
+    Dim resultCache As Object
     Set resultCache = CreateObject("Scripting.Dictionary")
     
     On Error GoTo ErrHandler
@@ -82,17 +75,13 @@ Private Function LookupM1KukanCache()
     On Error Resume Next
     Set ws = ThisWorkbook.Worksheets("M1")
     On Error GoTo ErrHandler
-
-    If ws Is Nothing Then 
-        Set LookupM1KukanCache = resultCache
-        Exit Function
-    End If
+    ' ws exists, continue
     
     Dim sheetConf As Object: Set sheetConf = sheetConfDict("M1")
     Dim startRow As Long: startRow = sheetConf("StartRow")
     Dim lastRow As Long: lastRow = GetLastDataRowInRange(ws)
-    If lastRow < startRow Then 
-        Set LookupM2Cache = resultCache
+    If lastRow < startRow Then
+        Set LookupM1KukanCache = resultCache
         Exit Function
     End If
     
@@ -104,13 +93,13 @@ Private Function LookupM1KukanCache()
         
         If dValue = "" Or fValue = "" Then GoTo NextRow2
         
-        ' Outer level: D column (交通機関区分)
+        ' D column (transport type)
         If Not resultCache.Exists(dValue) Then
             Dim innerDict As Object: Set innerDict = CreateObject("Scripting.Dictionary")
             resultCache.Add dValue, innerDict
         End If
         
-        ' Inner level: F column (利用区間発名) -> array of G values
+        ' F column (station from) -> array of G values
         Set innerDict = resultCache(dValue)
         If Not innerDict.Exists(fValue) Then
             Dim arr As Object: Set arr = CreateObject("Scripting.Dictionary")
@@ -129,15 +118,19 @@ NextRow2:
     Exit Function
 
 ErrHandler:
-    Err.Raise Err.Number, Err.Source, Err.Description
+    If Err.Number = 9 Then ' Subscript out of range (sheet not found)
+        Err.Raise ERR_SHEET_MISSING, "LookupM1KukanCache", "Sheet 'M1' not found."
+    Else
+        Err.Raise ERR_CACHE_NOT_FOUND, "LookupM1KukanCache", "Failed to load M1Kukan cache: " & Err.Description
+    End If
 End Function
 
 ' ============================================================
 ' M2 Cache - Nested Dictionary
-' Structure: { 区間コード[C]: { 券種[I]: { コード[J]: K } } }
+' Structure: { Section code [C]: { Ticket type [I]: { Code [J]: K } } }
 ' ============================================================
 Private Function LookupM2Cache() As Object
-    Dim resultCache As Object 
+    Dim resultCache As Object
     Set resultCache = CreateObject("Scripting.Dictionary")
     
     On Error GoTo ErrHandler
@@ -146,11 +139,7 @@ Private Function LookupM2Cache() As Object
     On Error Resume Next
     Set ws = ThisWorkbook.Worksheets("M2")
     On Error GoTo ErrHandler
-
-    If ws Is Nothing Then 
-        Set LookupM2Cache = resultCache
-        Exit Function
-    End If
+    ' ws exists, continue
     
     Dim sheetConf As Object: Set sheetConf = sheetConfDict("M2")
     Dim startRow As Long: startRow = sheetConf("StartRow")
@@ -195,25 +184,27 @@ NextRow:
     Exit Function
 
 ErrHandler:
-    Err.Raise Err.Number, Err.Source, Err.Description
+    If Err.Number = 9 Then
+        Err.Raise ERR_SHEET_MISSING, "LookupM2Cache", "Sheet 'M2' not found."
+    Else
+        Err.Raise ERR_CACHE_NOT_FOUND, "LookupM2Cache", "Failed to load M2 cache: " & Err.Description
+    End If
 End Function
 
 ' ============================================================
 ' O1 Cache
 ' ============================================================
 Private Function LookupO1Cache() As Object
-    Dim resultCache As Object 
+    Dim resultCache As Object
     Set resultCache = CreateObject("Scripting.Dictionary")
     
+    On Error GoTo ErrHandler
+    
     Dim ws As Worksheet
     On Error Resume Next
     Set ws = ThisWorkbook.Worksheets("O1")
     On Error GoTo ErrHandler
-
-    If ws Is Nothing Then 
-        Set LookupO1Cache = resultCache
-        Exit Function
-    End If
+    ' ws exists, continue
     
     Dim sheetConf As Object: Set sheetConf = sheetConfDict("O1")
     Dim startRow As Long: startRow = sheetConf("StartRow")
@@ -261,7 +252,11 @@ NextO1:
     Exit Function
 
 ErrHandler:
-    Err.Raise Err.Number, Err.Source, Err.Description
+    If Err.Number = 9 Then
+        Err.Raise ERR_SHEET_MISSING, "LookupO1Cache", "Sheet 'O1' not found."
+    Else
+        Err.Raise ERR_CACHE_NOT_FOUND, "LookupO1Cache", "Failed to load O1 cache: " & Err.Description
+    End If
 End Function
 
 Private Sub RefreshSheetDict()
diff --git a/src/sh/tuk/sheet/C1.cls b/src/sh/tuk/sheet/C1.cls
index cedff26..9e01982 100644
--- a/src/sh/tuk/sheet/C1.cls
+++ b/src/sh/tuk/sheet/C1.cls
@@ -590,7 +590,8 @@ End Sub
 
 ' Validation logic
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -843,4 +844,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     End If
 
     Me.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/M1.cls b/src/sh/tuk/sheet/M1.cls
index 6d21ed7..505d27a 100644
--- a/src/sh/tuk/sheet/M1.cls
+++ b/src/sh/tuk/sheet/M1.cls
@@ -47,7 +47,8 @@ Private Sub Worksheet_Change(ByVal Target As Range)
 End Sub
 
 Private Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -129,15 +130,18 @@ Private Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
 
     ' Validation passed - clear error
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
 
 ' obtain z1 master data, and update column E
 Private Sub Refresh(ws As Worksheet, ByVal startRow As Long, ByVal lastDataRow As Long)
     Dim z1Cache As Object: Set z1Cache = GetCache("Z1")
-    If z1Cache Is Nothing Then Exit Sub
     
     Application.EnableEvents = False
-    On Error GoTo Finally
+    On Error GoTo ErrorHandler
     
     Dim r As Long
     For r = startRow To lastDataRow
@@ -148,8 +152,11 @@ Private Sub Refresh(ws As Worksheet, ByVal startRow As Long, ByVal lastDataRow A
         End If
     Next r
     
-Finally:
+    Exit Sub
+
+ErrorHandler:
     Application.EnableEvents = True
+    Err.Raise ERR_CACHE_NOT_FOUND, "M1.Refresh", "Failed to refresh M1: " & Err.Description
 End Sub
 
 Private Sub ValidateWarn(ws As Worksheet, ByVal lastDataRow As Long)
diff --git a/src/sh/tuk/sheet/M2.cls b/src/sh/tuk/sheet/M2.cls
index 81b2191..f0de2f6 100644
--- a/src/sh/tuk/sheet/M2.cls
+++ b/src/sh/tuk/sheet/M2.cls
@@ -222,7 +222,8 @@ Private Sub ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
 End Sub
 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -362,7 +363,10 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     Next i
 
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
 
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
 
 Public Sub ImportCSVAndTriggerChange(ws As Worksheet, ByVal lastDataRow As Long)
@@ -379,10 +383,9 @@ End Sub
 ' obtain T1/T2/T3 cache data, and update column K
 Private Sub Refresh(ws As Worksheet, ByVal startRow As Long, ByVal lastDataRow As Long)
     Dim kenshuList As Object: Set kenshuList = GetCache("kenshuList")
-    If kenshuList Is Nothing Then Exit Sub
     
     Application.EnableEvents = False
-    On Error GoTo Finally
+    On Error GoTo ErrorHandler
     
     Dim r As Long
     For r = startRow To lastDataRow
@@ -405,6 +408,9 @@ Private Sub Refresh(ws As Worksheet, ByVal startRow As Long, ByVal lastDataRow A
 NextRow:
     Next r
     
-Finally:
+    Exit Sub
+
+ErrorHandler:
     Application.EnableEvents = True
+    Err.Raise ERR_CACHE_NOT_FOUND, "M2.Refresh", "Failed to refresh M2: " & Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/O1.cls b/src/sh/tuk/sheet/O1.cls
index 7ccc10d..0276b40 100644
--- a/src/sh/tuk/sheet/O1.cls
+++ b/src/sh/tuk/sheet/O1.cls
@@ -14,4 +14,10 @@ Private Sub Worksheet_Change(ByVal Target As Range)
 End Sub
 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+    On Error GoTo ErrHandler
+    
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/O2.cls b/src/sh/tuk/sheet/O2.cls
index 01c74e8..8cfc547 100644
--- a/src/sh/tuk/sheet/O2.cls
+++ b/src/sh/tuk/sheet/O2.cls
@@ -15,4 +15,10 @@ Private Sub Worksheet_Change(ByVal Target As Range)
 End Sub
 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+    On Error GoTo ErrHandler
+    
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
\ No newline at end of file
diff --git a/src/sh/tuk/sheet/T1.cls b/src/sh/tuk/sheet/T1.cls
index a4895c8..64891cd 100644
--- a/src/sh/tuk/sheet/T1.cls
+++ b/src/sh/tuk/sheet/T1.cls
@@ -17,7 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -62,4 +63,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/T2.cls b/src/sh/tuk/sheet/T2.cls
index 0734937..af22fb2 100644
--- a/src/sh/tuk/sheet/T2.cls
+++ b/src/sh/tuk/sheet/T2.cls
@@ -17,7 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -122,4 +123,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/T3.cls b/src/sh/tuk/sheet/T3.cls
index 18a7da0..153a46a 100644
--- a/src/sh/tuk/sheet/T3.cls
+++ b/src/sh/tuk/sheet/T3.cls
@@ -17,7 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -82,4 +83,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/Z1.cls b/src/sh/tuk/sheet/Z1.cls
index 4924605..3dd78ff 100644
--- a/src/sh/tuk/sheet/Z1.cls
+++ b/src/sh/tuk/sheet/Z1.cls
@@ -17,7 +17,8 @@ End Sub
 
 '
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -72,4 +73,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
 
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/Z2.cls b/src/sh/tuk/sheet/Z2.cls
index dc7e094..241c410 100644
--- a/src/sh/tuk/sheet/Z2.cls
+++ b/src/sh/tuk/sheet/Z2.cls
@@ -17,7 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
-
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -62,4 +63,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/Z3.cls b/src/sh/tuk/sheet/Z3.cls
index 551fa7c..39f2f45 100644
--- a/src/sh/tuk/sheet/Z3.cls
+++ b/src/sh/tuk/sheet/Z3.cls
@@ -17,6 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -65,4 +67,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/src/sh/tuk/sheet/Z4.cls b/src/sh/tuk/sheet/Z4.cls
index 2643310..00b3d77 100644
--- a/src/sh/tuk/sheet/Z4.cls
+++ b/src/sh/tuk/sheet/Z4.cls
@@ -17,6 +17,8 @@ End Sub
 
 ' 
 Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+    On Error GoTo ErrHandler
+    
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
@@ -69,4 +71,8 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
     If checkResult = False Then Exit Sub
     
     ws.Cells(rowNum, errorCol).ClearContents
+    Exit Sub
+
+ErrHandler:
+    lastErrorMsg = Err.Description
 End Sub
diff --git a/通勤手当テンプレート20260515.xlsm b/通勤手当テンプレート20260515.xlsm
index 36de47d..c858a16 100644
Binary files a/通勤手当テンプレート20260515.xlsm and b/通勤手当テンプレート20260515.xlsm differ