diff --git a/src/module/Common_File_Utils.bas b/src/module/Common_File_Utils.bas
index 4386b13..4df395c 100644
--- a/src/module/Common_File_Utils.bas
+++ b/src/module/Common_File_Utils.bas
@@ -82,6 +82,7 @@ Sub WriteCSVFromArray( _
                 ' Escape double quotes: "" represents a single "
                 field = """" & Replace(field, """", """""") & """"
             End If
+            field = GetCode(field)
             
             fields(j - LBound(data, 2) + 1) = field
         Next j
diff --git a/src/module/Common_Global_Cache.bas b/src/module/Common_Global_Cache.bas
index 3a53459..bd5011b 100644
--- a/src/module/Common_Global_Cache.bas
+++ b/src/module/Common_Global_Cache.bas
@@ -30,6 +30,7 @@ Private oufukuList As Object
 Private koutaiList As Object
 Private higaitouList As Object
 Private kenshuList As Object
+Private ninteiKbnList As Object
 
 Private sheetConfDict As Object
 
@@ -396,6 +397,24 @@ RefreshError:
     Err.Raise 1001, "RefreshKenshuList", "Failed to load Enum lookup cache: " & Err.Description
 End Sub
 
+' ============================================================
+' ninteiKbnList
+' ============================================================
+Private Sub RefreshNinteiKbnList()
+    On Error GoTo RefreshError
+    Set ninteiKbnList = LoadLookup("Enum", keyCol:=15, valueCols:=Array(16), startRow:=3)
+    On Error GoTo 0
+
+    If ninteiKbnList Is Nothing Or ninteiKbnList.Count = 0 Then
+        Err.Raise 1003, "RefreshNinteiKbnList", "Enum reference data is empty"
+    End If
+
+    Exit Sub
+
+RefreshError:
+    Err.Raise 1001, "RefreshNinteiKbnList", "Failed to load Enum lookup cache: " & Err.Description
+End Sub
+
 Private Sub RefreshSheetDict()
     Set sheetConfDict = CreateObject("Scripting.Dictionary")
     Dim sheetConf As Object
@@ -411,8 +430,8 @@ Private Sub RefreshSheetDict()
     sheetConf("RefreshCacheName") = ""
     sheetConf("CSV_Encoding") = "shift_jis"
     sheetConf("HasHeader") = True
-    sheetConf("ExpectedColumnCount") = 54
-    sheetConf("HeaderColumns") = Array("C", "D", "E", "F", "G", "H", "I", "J", "K", "L", "M", "N")
+    sheetConf("ExpectedColumnCount") = 41
+    sheetConf("HeaderColumns") = Array("C", "D", "E", "F", "G", "H", "I", "J", "K", "L", "M", "N", "O", "P", "Q", "R", "S", "W", "X", "Y", "Z", "AD", "AE", "AF", "AG", "AK", "AL", "AM", "AN", "AR", "AS", "AT", "AU", "AV", "AW", "AX", "AY", "AZ", "BA", "BB", "BC")
     sheetConf("AlwaysQuote") = False
     sheetConf("FilterRow") = 7
 
@@ -636,4 +655,9 @@ End Function
 Public Function GetKenshuList() As Object
     If kenshuList Is Nothing Then Call RefreshKenshuList
     Set GetKenshuList = kenshuList
+End Function
+
+Public Function GetNinteiKbnList() As Object
+    If ninteiKbnList Is Nothing Then Call RefreshNinteiKbnList
+    Set GetNinteiKbnList = ninteiKbnList
 End Function
\ No newline at end of file
diff --git a/src/sheet/C1.cls b/src/sheet/C1.cls
index e35468d..869fbe1 100644
--- a/src/sheet/C1.cls
+++ b/src/sheet/C1.cls
@@ -91,12 +91,14 @@ Private Sub Worksheet_Change(ByVal Target As Range)
     Dim intersectRng As Range: Set intersectRng = Application.Intersect(Target, watchArea)
     If intersectRng Is Nothing Then Exit Sub
 
-    If Target.Row < 7 Then Exit Sub
+    If Target.Row < 8 Then Exit Sub
     Dim idx As Long
 
     Application.EnableEvents = False
     On Error GoTo Finally
 
+    Call CreateNinteiDropdown(Target)
+
     ' === 3. rebuild dropdown list ===
     Call RebuildDropdownsForTarget(Target)
     
@@ -461,6 +463,33 @@ Private Sub CreateKenshuDropdown(ByVal rowNum As Long, ByVal idx As Long, ByVal
     End With
 End Sub
 
+' Create Nintei dropdown from ninteiKbnList if H3 cell Validation does not exist
+Private Sub CreateNinteiDropdown(ByVal Target As Range)
+    Dim ninteiKbnList As Object: Set ninteiKbnList = GetNinteiKbnList()
+    
+    ' Build dropdown list from ninteiKbnList
+    Dim dropdownList As String
+    Dim key As Variant
+    For Each key In ninteiKbnList.Keys
+        Dim displayText As String
+        displayText = MakeSelect(key, ninteiKbnList(key)(0))
+        If dropdownList = "" Then
+            dropdownList = displayText
+        Else
+            dropdownList = dropdownList & "," & displayText
+        End If
+    Next key
+    
+    If dropdownList <> "" Then
+        With Me.Range("H3").Validation
+            .Delete
+            .Add Type:=xlValidateList, Formula1:=dropdownList
+            .IgnoreBlank = True
+            .InCellDropdown = True
+        End With
+    End If
+End Sub
+
 ' Create destination dropdown from M1_KukanD cache
 ' Structure: { D: { F: [G] } }
 Private Sub CreateToStationDropdown(ByVal rowNum As Long, ByVal transportCol As Long, ByVal stationFromCol As Long, ByVal stationToCol As Long)
@@ -788,5 +817,62 @@ Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
         End If
     Next kukanIdx
 
+    ' Validate KUKAN_CODE_COLS for duplicates (non-empty only)
+    Dim kukanCodes As Object: Set kukanCodes = CreateObject("Scripting.Dictionary")
+    For kukanIdx = LBound(KUKAN_CODE_COLS) To UBound(KUKAN_CODE_COLS)
+        kukanCol = KUKAN_CODE_COLS(kukanIdx)
+        kukanCode = Trim(Me.Cells(rowNum, kukanCol).Value)
+        If kukanCode <> "" Then
+            If kukanCodes.Exists(kukanCode) Then
+                kukanLetter = Split(Me.Cells(1, kukanCol).Address, "$")(1)
+                Me.Cells(rowNum, errorCol).Value = kukanLetter & " column is duplicated"
+                Me.Range(kukanLetter & rowNum).Interior.Color = RGB(255, 0, 0)
+                Exit Sub
+            Else
+                kukanCodes.Add kukanCode, True
+            End If
+        End If
+    Next kukanIdx
+
+    ' Validate H, BB, BC columns
+    Dim ColH As String: ColH = "H"
+    Dim ColBB As String: ColBB = "BB"
+    Dim ColBC As String: ColBC = "BC"
+    Dim codeH As String: codeH = GetCode(Trim(Me.Cells(3, ColH).Value))
+    Dim valBB As String: valBB = Trim(Me.Cells(rowNum, ColBB).Value)
+    Dim valBC As String: valBC = Trim(Me.Cells(rowNum, ColBC).Value)
+
+    Me.Range("H3").Interior.Color = vbWhite
+    If codeH = "" Then
+        MsgBox "Please select cell " & ColH & "3 column", vbExclamation
+        Me.Range("H3").Interior.Color = RGB(255, 0, 0)
+        Exit Sub
+    End If
+    If codeH = "1" Then
+        ' If code = "1", BB and BC must be empty
+        If valBB <> "" Then
+            Me.Cells(rowNum, errorCol).Value = ColBB & " column must be empty"
+            Me.Range(ColBB & rowNum).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+        If valBC <> "" Then
+            Me.Cells(rowNum, errorCol).Value = ColBC & " column must be empty"
+            Me.Range(ColBC & rowNum).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    ElseIf codeH = "2" Then
+        ' If code = "2", BB and BC must have value
+        If valBB = "" Then
+            Me.Cells(rowNum, errorCol).Value = ColBB & " column is required"
+            Me.Range(ColBB & rowNum).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+        If valBC = "" Then
+            Me.Cells(rowNum, errorCol).Value = ColBC & " column is required"
+            Me.Range(ColBC & rowNum).Interior.Color = RGB(255, 0, 0)
+            Exit Sub
+        End If
+    End If
+
     Me.Cells(rowNum, errorCol).ClearContents
 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 1999e57..78b9626 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