diff --git a/src/module/Generic_Master_Common.bas b/src/module/Generic_Master_Common.bas
index ff3e94c..023f302 100644
--- a/src/module/Generic_Master_Common.bas
+++ b/src/module/Generic_Master_Common.bas
@@ -1,12 +1,6 @@
 ' ============================================================
 ' Generic Master Common Functions
 ' ============================================================
-
-Sub Generic_Master_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 Generic_Master_Import(ByVal ws As Worksheet, ByVal expectedColumnCount As Long)
     Dim filePath As String
     Dim lines As Variant
@@ -23,7 +17,7 @@ Sub Generic_Master_Import(ByVal ws As Worksheet, ByVal expectedColumnCount As Lo
     lines = ReadCSVAs2DArrayStrict(filePath, expectedColumnCount, "utf-8")
     
     ' Step 3: Clear data rows
-    Call ClearDataRows(ws, 7, 3)
+    Call Generic_ClearDataRows(ws, 7, 3)
     
     ' Step 4: Import data
     writeRow = 7
@@ -89,4 +83,13 @@ Sub Generic_Master_Export(ByVal ws As Worksheet, ByVal expectedColumnCount As Lo
     Call WriteCSVFromArray(savePath, dataArray, "utf-8", True)
     
     MsgBox "CSV export completed. Total data rows: " & rowCount, vbInformation
+End Sub
+
+Sub Generic_ClearDataRows(ByVal ws As Worksheet, ByVal startRow As Long, ByVal columnNum As Long)
+    Dim lastRow As Long
+    lastRow = ws.Cells(ws.Rows.Count, columnNum).End(xlUp).Row
+    
+    If lastRow >= startRow Then
+        ws.Range(ws.Cells(startRow, 1), ws.Cells(lastRow, 20)).ClearContents
+    End If
 End Sub
\ No newline at end of file
diff --git a/src/module/Module_Common.bas b/src/module/Module_Common.bas
index d548ef5..5f07a36 100644
--- a/src/module/Module_Common.bas
+++ b/src/module/Module_Common.bas
@@ -132,14 +132,22 @@ Function GetLastDataRowInRange(ws As Worksheet, ByVal startCol As Long, ByVal en
     GetLastDataRowInRange = maxRow
 End Function
 
-Sub ClearDataRows(ByVal ws As Worksheet, ByVal startRow As Long, ByVal columnNum As Long)
-    Dim lastRow As Long
-    lastRow = ws.Cells(ws.Rows.Count, columnNum).End(xlUp).Row
-    
-    If lastRow >= startRow Then
-        ws.Range(ws.Cells(startRow, 1), ws.Cells(lastRow, 20)).ClearContents
+Function ClearDataRow(ByVal ws As Worksheet, ByVal startCol As Long, ByVal endCol As Long, ByVal rowRow As Long, Optional ByVal errorCol As Long = 2)
+    If rowRow >= 7 Then
+        Dim clearRange As Range: Set clearRange = ws.Range(ws.Cells(rowRow, startCol), ws.Cells(rowRow, endCol))
+        clearRange.ClearContents
+        clearRange.Interior.Color = vbWhite
+        ws.Range(ws.Cells(rowRow, errorCol), ws.Cells(rowRow, errorCol)).ClearContents
     End If
-End Sub
+End Function
+
+Function ClearDataRows(ByVal ws As Worksheet, ByVal startCol As Long, ByVal endCol As Long, Optional ByVal startRow As Long = 7)
+    Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws, startCol, endCol, startRow)
+
+    If lastDataRow >= startRow Then
+        ws.Range(ws.Cells(startRow, startCol), ws.Cells(lastDataRow, endCol)).ClearContents
+    End If
+End Function
 
 Sub SortDataRows(Optional ByVal sortColumn As Long = 3)
     Dim ws As Worksheet
diff --git a/src/thisWorkbook/Master_M1_Kukan.bas b/src/thisWorkbook/Master_M1_Kukan.bas
index 8b0bf1b..6f195bb 100644
--- a/src/thisWorkbook/Master_M1_Kukan.bas
+++ b/src/thisWorkbook/Master_M1_Kukan.bas
@@ -26,17 +26,45 @@ End Sub
 
 Public Sub RefreshEnumCache()
     On Error GoTo RefreshError
-    Set tokubetuKbn = LoadLookup("Enum", keyCol:=3, valueCols:=Array(3), startRow:=3)
+    Set tokubetuKbn = LoadLookup("Enum", keyCol:=1, valueCols:=Array(1), startRow:=3)
+    Set enumCache = tokubetuKbn
     On Error GoTo 0
     
-    If tokubetuKbn Is Nothing Or tokubetuKbn.Count = 0 Then
-        Err.Raise 1003, "RefreshZ1Cache", "Enum reference data is empty"
+    If enumCache Is Nothing Or enumCache.Count = 0 Then
+        Err.Raise 1003, "RefreshEnumCache", "Enum reference data is empty"
     End If
     
     Exit Sub
 
 RefreshError:
-    Err.Raise 1001, "RefreshZ1Cache", "Failed to load Z1 lookup cache: " & Err.Description
+    Err.Raise 1001, "RefreshEnumCache", "Failed to load Enum lookup cache: " & Err.Description
+End Sub
+
+' Create dropdown for L column
+Private Sub CreateEnumDropdown(ByVal rowNum As Long)
+    If enumCache Is Nothing Then Call RefreshEnumCache
+    ' Build dropdown list from enumCache keys
+    Dim dropdownList As String
+    dropdownList = ""
+    
+    Dim key As Variant
+    For Each key In enumCache.Keys
+        If dropdownList = "" Then
+            dropdownList = key
+        Else
+            dropdownList = dropdownList & "," & key
+        End If
+    Next key
+    
+    With Me.Range("L" & rowNum).Validation
+        .Delete
+        .Add Type:=xlValidateList, Formula1:=dropdownList
+        .IgnoreBlank = True
+        .InCellDropdown = True
+        .InputTitle = ""
+        .InputMessage = ""
+    End With
+    
 End Sub
 
 ' Get CSV header from row 5 (columns C to N)
@@ -52,21 +80,34 @@ Function GetM1CSVHeader(ByVal ws As Worksheet) As Variant
 End Function
 
 Private Sub Worksheet_Change(ByVal Target As Range)
-    ' === Fill D, E columns when C column changes ===
+    ' === Column C changes: Create L column dropdown ===
+    If Target.Column = 3 And Target.Row >= 7 Then
+        Dim cell As Range
+        For Each cell In Target
+            If Trim(cell.Value) = "" Then
+                Me.Cells(cell.Row, 12).Validation.Delete
+                Call ClearDataRow(Me, START_COL + 1, END_COL, cell.Row, ERROR_COL)
+            Else
+                Call CreateEnumDropdown(cell.Row)
+            End If
+        Next
+    End If
+    
+    ' === Column D changes: Fill E column ===
     If Target.Column = 4 And Target.Row >= 7 Then
         If z1Cache Is Nothing Then Call RefreshZ1Cache
 
-        Dim cell As Range
-        For Each cell In Target
-            Dim dVal As String: dVal = Trim(cell.Value)
+        Dim cellD As Range
+        For Each cellD In Target
+            Dim dVal As String: dVal = Trim(cellD.Value)
             If dVal = "" Then
-                Me.Cells(cell.Row, 5).ClearContents
+                Me.Cells(cellD.Row, 5).ClearContents
             Else
                 If Not z1Cache Is Nothing And z1Cache.Exists(dVal) Then
-                    Dim vals As Variant: vals = z1Cache(dVal)
-                    Me.Cells(cell.Row, 5).Value = vals(0)
+                    Dim valsD As Variant: valsD = z1Cache(dVal)
+                    Me.Cells(cellD.Row, 5).Value = valsD(0)
                 Else
-                    Me.Cells(cell.Row, 5).ClearContents
+                    Me.Cells(cellD.Row, 5).ClearContents
                 End If
             End If
         Next
@@ -103,13 +144,7 @@ Sub ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
 End Sub
 
 Sub M1_Import()
-    Dim wsTarget As Worksheet
-    Dim csvData As Variant
-    Dim i As Long
-    Dim writeRow As Long
-
-    ' Target this worksheet
-    Set wsTarget = Me
+    Dim wsTarget As Worksheet: Set wsTarget = Me
 
     ' === Step 1: Select CSV file ===
     Dim filePath As String
@@ -118,34 +153,25 @@ Sub M1_Import()
 
     ' === Step 2: Read CSV with Shift-JIS (using common function) ===
     On Error GoTo ImportError
-    csvData = ReadCSVAs2DArrayStrict(filePath, 12, "shift_jis", False)
+    Dim csvData As Variant: csvData = ReadCSVAs2DArrayStrict(filePath, 12, "shift_jis", True)
     On Error GoTo 0
 
-    ' === Clear all data rows before import ===
-    Dim lastRow As Long
-    lastRow = wsTarget.Cells(wsTarget.Rows.Count, "C").End(xlUp).Row
-    If lastRow >= 7 Then
-        wsTarget.Range("A7:N" & lastRow).ClearContents
-    End If
-
     If UBound(csvData, 1) < 1 Then
         MsgBox "No data in CSV.", vbExclamation
         Exit Sub
     End If
+    ' === Step 3:Clear all data rows before import ===
+    Call ClearDataRows(wsTarget, START_COL, END_COL, 7)
 
     ' === Step 3: Write CSV data to worksheet (forward order) ===
-    writeRow = 7
-
+    Dim i As Long
+    Dim writeRow As Long: writeRow = 7
     For i = LBound(csvData, 1) To UBound(csvData, 1)
         ' CSV col 1-12 -> C-N column
         Dim j As Long
         For j = 1 To 12
             wsTarget.Cells(writeRow, j + 2).Value = CleanCSVField(CStr(csvData(i, j)))
         Next j
-
-        ' Auto-fill D, E columns from Z1
-        Call FillFromZ1(writeRow)
-
         writeRow = writeRow + 1
     Next i
 
@@ -174,7 +200,7 @@ Sub validate(ByVal rowNum As Long, ByVal lastDataRow As Long)
     Next colLetter
 
     ' Check column numeric
-    For Each colLetter In Array("H", "I", "G", "N")
+    For Each colLetter In Array("H", "I", "J", "N")
         Dim val As String: val = Trim(ws.Range(colLetter & rowNum).Value)
         If val <> "" And Not IsNumeric(val) Then
             ws.Cells(rowNum, ERROR_COL).Value = colLetter & " column must be numeric"
diff --git a/src/thisWorkbook/Master_O1_address.bas b/src/thisWorkbook/Master_O1_address.bas
index 5f30f99..aa9cf59 100644
--- a/src/thisWorkbook/Master_O1_address.bas
+++ b/src/thisWorkbook/Master_O1_address.bas
@@ -16,7 +16,7 @@ Sub O1_Import()
     lines = ReadCSVAs2DArrayStrict(filePath, 4, "shift-jis", True)
     
     ' Step 3: Clear data rows
-    Call ClearDataRows(ws, 7, 3)
+    Call Generic_ClearDataRows(ws, 7, 3)
     
     ' Step 4: Import data
     writeRow = 7
diff --git a/src/thisWorkbook/Master_Z1_222.bas b/src/thisWorkbook/Master_Z1_222.bas
index 0d233ff..f6753f4 100644
--- a/src/thisWorkbook/Master_Z1_222.bas
+++ b/src/thisWorkbook/Master_Z1_222.bas
@@ -6,10 +6,6 @@ Const END_COL As Long = 9
 Const ERROR_COL As Long = 2
 
 ' ====== Function ======
-Sub Z1_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
-    Call Generic_Master_ClearRowData(ws, rowNum)
-End Sub
-
 Sub Z1_Import()
     Call Generic_Master_Import(Me, 7)
 End Sub
diff --git a/src/thisWorkbook/Master_Z2_223.bas b/src/thisWorkbook/Master_Z2_223.bas
index d1329da..6873273 100644
--- a/src/thisWorkbook/Master_Z2_223.bas
+++ b/src/thisWorkbook/Master_Z2_223.bas
@@ -6,10 +6,6 @@ Const END_COL As Long = 7
 Const ERROR_COL As Long = 2
 
 ' ====== Function ======
-Sub Z2_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
-    Call Generic_Master_ClearRowData(ws, rowNum)
-End Sub
-
 Sub Z2_Import()
     Call Generic_Master_Import(Me, 5)
 End Sub
diff --git a/src/thisWorkbook/Master_Z3_224.bas b/src/thisWorkbook/Master_Z3_224.bas
index baf237c..84fd579 100644
--- a/src/thisWorkbook/Master_Z3_224.bas
+++ b/src/thisWorkbook/Master_Z3_224.bas
@@ -6,10 +6,6 @@ Const END_COL As Long = 8
 Const ERROR_COL As Long = 2
 
 ' ====== Function ======
-Sub Z3_ClearRowData(ByVal ws As Worksheet, ByVal rowNum As Long)
-    Call Generic_Master_ClearRowData(ws, rowNum)
-End Sub
-
 Sub Z3_Import()
     Call Generic_Master_Import(Me, 6)
 End Sub
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 4fa17af..050897b 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