diff --git a/vba_code_kukan_detail_master.txt b/vba_code_kukan_detail_master.txt
index 89f8d17..50b3238 100644
--- a/vba_code_kukan_detail_master.txt
+++ b/vba_code_kukan_detail_master.txt
@@ -386,7 +386,7 @@ Sub ExportMasterDetailData()
         savePath = savePath & ".csv"
     End If
     
-    ' Use constant for header
+    ' Use constant for header (write as UTF-8 without conversion)
     Dim csvContent As String
     csvContent = CSV_HEADER & vbCrLf
     
@@ -394,9 +394,7 @@ Sub ExportMasterDetailData()
     Dim r As Long
     For r = 7 To lastDataRow
         If Trim(ws.Cells(r, 3).Value) <> "" Then
-            ' CSV col1 -> C column
             csvContent = csvContent & CleanCSVField(ws.Cells(r, 3).Value)
-            ' CSV col2-11 -> G-P column
             For j = 7 To 16
                 csvContent = csvContent & "," & CleanCSVField(ws.Cells(r, j).Value)
             Next j
@@ -404,14 +402,14 @@ Sub ExportMasterDetailData()
         End If
     Next r
     
-    ' Write file
+    ' Write file as UTF-8 (no charset conversion)
     Dim stream As Object
     Set stream = CreateObject("ADODB.Stream")
     stream.Type = 2
-    stream.Charset = "shift_jis"
+    stream.Charset = "utf-8"
     stream.Open
     stream.WriteText csvContent, 1
-    stream.SaveToFile savePath, 2
+    stream.SaveToFile savePath, -1
     stream.Close
     
     MsgBox "CSV export completed.", vbInformation