diff --git a/src/sh/tuk/module/Common_Button.bas b/src/sh/tuk/module/Common_Button.bas
index 5ce4fe3..3b546e7 100644
--- a/src/sh/tuk/module/Common_Button.bas
+++ b/src/sh/tuk/module/Common_Button.bas
@@ -31,58 +31,104 @@ Sub Fit_Button()
 End Sub
 
 Sub RefreshCache_Button()
+    On Error GoTo ErrorHandler
+    Dim exitMsg As String
     Dim activeSheetName As String: activeSheetName = ActiveSheet.CodeName
-    
-    ' Determine which cache sheets to refresh based on ActiveSheet
-    Dim cacheSheets As Variant
-    If activeSheetName = "C1" Then
-        cacheSheets = Array("M1", "M2", "Z1", "Z2", "Z3", "Z4", "T1", "T2", "T3", "O1", "O2")
-    ElseIf activeSheetName = "M1" Then
-        cacheSheets = Array("Z1", "Z2", "Z3", "Z4", "T1", "T2", "T3", "O1", "O2")
-    ElseIf activeSheetName = "M2" Then
-        cacheSheets = Array("M1", "Z1", "Z2", "Z3", "Z4", "T1", "T2", "T3", "O1", "O2")
-    Else
-        MsgBox "This sheet does not support cache refresh.", vbExclamation
-        Exit Sub
-    End If
 
-    ' Validate and refresh cache
+    Debug.Print "1. Validate Z1~Z4, T1~T3, O1~O2 master data"
+    Dim cacheSheets As Variant: cacheSheets = Array("Z1", "Z2", "Z3", "Z4", "T1", "T2", "T3", "O1", "O2")
     Dim sheetName As Variant
     Dim ws As Worksheet
     For Each sheetName In cacheSheets
-        If ProcedureExists(sheetName, "Validate") Then
-            Dim errorCount As Long
-            On Error Resume Next
-            Set ws = ThisWorkbook.Worksheets(CStr(sheetName))
-            On Error GoTo 0
-            Dim isValid As Boolean: isValid = RunValidationSilent(ws, errorCount)
-            If isValid = False Then
-                MsgBox "Can't refresh " & sheetName & " cache. Validation error occurs."
-                Exit Sub
-            End If
+        Set ws = ThisWorkbook.Worksheets(CStr(sheetName))
+        Dim result As Long: result = RunValidationSilent(ws)
+        If result = 0 Then
+            Err.Raise ERR_CACHE_EMPTY, "RefreshCache_Button", sheetName & " sheet has no data."
+        End If
+        If result < 0 Then
+            Err.Raise ERR_CACHE_EMPTY, "RefreshCache_Button", "Can't refresh " & sheetName & " cache. Validation error occurs."
         End If
     Next sheetName
+    
+    Debug.Print "2. refresh master data"
+    Call RefreshMasterCache()
 
-    ' Refresh cache based on activeSheet
-    Dim result As Boolean: result = RefreshAllCache(activeSheetName)
-    If result = True Then
-        ' Call active sheet's Refresh method
-        If ProcedureExists(activeSheetName, "Refresh") Then
-            On Error Resume Next
-            Set ws = ActiveSheet
-            On Error GoTo 0
-            If Not ws Is Nothing Then
-                Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
-                Dim sheetConf As Object: Set sheetConf = sheetConfDict(activeSheetName)
-                Dim startRow As Long: startRow = sheetConf("StartRow")
-                Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
-                Application.Run activeSheetName & ".Refresh", ws, startRow, lastDataRow
-            End If
-        Else
-            MsgBox "Sheet " & activeSheetName & " does not implement Refresh method.", vbExclamation
-        End If
-        
-        MsgBox "master data reload successfully."
+    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")
+        Call RefreshKukanCache("M1")
+        Call UpdateByMaster("M1")
+        ' second is M2
+        Call ValidateKukanCache("M2")
+        Call RefreshKukanCache("M2")
+        Call UpdateByMaster("M2")
+    ElseIf activeSheetName = "M2" Then
+        Call ValidateKukanCache("M1")
+        Call RefreshKukanCache("M1")
+        Call UpdateByMaster("M1")
+    End If
+
+    Debug.Print "4. update content by other master data"
+    Call UpdateByMaster(activeSheetName)
+
+    Exit Sub
+
+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
+    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
+    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()
+    Dim sheetConf As Object: Set sheetConf = sheetConfDict(sheetName)
+    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
 
@@ -149,27 +195,28 @@ End Sub
 ' 
 Private Sub Do_Validation(ws As Excel.Worksheet)
     On Error GoTo ErrorHandler
+    Dim exitMsg As String
 
-    ' step1. confirm Validate Sub
-    If Not ProcedureExists(ws.CodeName, "Validate") Then
-        MsgBox "worksheet """ & ws.name & """ unimplement methods", vbExclamation
-        Exit Sub
-    End If
-
-    Dim errorCount As Long
-    Dim isValid As Boolean: isValid = RunValidationSilent(ws, errorCount)
-
-    If errorCount = -1 Then
-        MsgBox "worksheet """ & ws.Name & """ unimplement methods", vbExclamation
-    ElseIf errorCount = -2 Then
-        MsgBox "Validation error occurred.", vbCritical
-    ElseIf errorCount > 0 Then
-        MsgBox "Validation complete. Errors: " & errorCount, vbInformation
+    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. Errors: 0", vbInformation
+        MsgBox "Validation complete. Success: " & result, vbInformation
+    End If
+
+    ' step2. ValidateWarn for M1 sheet
+    If ws.CodeName = "M1" Then
+        Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
+        Application.Run "M1.ValidateWarn", ws, lastDataRow
     End If
 
     Do_Fit ws
@@ -177,43 +224,41 @@ Private Sub Do_Validation(ws As Excel.Worksheet)
     Exit Sub
 
 ErrorHandler:
-    MsgBox "Error: " & Err.Description, vbCritical
-    Exit Sub
+    HandleError "Do_Validation"
+    ' If exitMsg <> "" Then
+    '     MsgBox "Do_Validation: " & exitMsg, vbExclamation
+    ' Else
+    '     MsgBox "Do_Validation: " & Err.Description, vbExclamation
+    ' End If
 End Sub
 
 '
 Private Sub DO_CSV_Export(ws As Excel.Worksheet)
     On Error GoTo ExportError
 
-    Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
-    Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
+    ' === Step 1: Validate all rows before export ===
+    Dim result As Long: result = RunValidationSilent(ws)
 
-    Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
-    Dim startRow As Long: startRow = sheetConf("StartRow")
-
-    If lastDataRow < startRow Then
+    If result = 0 Then
         MsgBox "No data rows to output.", vbExclamation
         Exit Sub
     End If
 
-    ' === Step 1: Validate all rows before export ===
-    ' Do_Validation
-    Dim errorCount As Long
-    If Not RunValidationSilent(ws, errorCount) Then
-        If errorCount > 0 Then
-            MsgBox "Validation failed (" & errorCount & " errors). Export aborted.", vbCritical
-            Exit Sub
-        Else
-            MsgBox "Validation setup error. Export aborted.", vbCritical
-            Exit Sub
-        End If
+    If result < 0 Then
+        MsgBox "Validation failed. Export aborted.", vbCritical
+        Exit Sub
     End If
 
     ' === Step 2: Select save path ===
     Dim savePath As String: savePath = GetSaveCSVPath()
     If savePath = "" Then Exit Sub
-    
+
+    Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
+    Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
+
     ' === Step 3: Count data rows ===
+    Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
+    Dim startRow As Long: startRow = sheetConf("StartRow")
     Dim rowCount As Long: rowCount = lastDataRow - startRow + 1
 
     ' === Step 4: Count data columns ===
@@ -333,61 +378,50 @@ ErrorHandler:
 End Sub
 
 ' RunValidationSilent
-Public Function RunValidationSilent(ws As Worksheet, Optional ByRef errorCountOut As Long = 0) As Boolean
-    On Error GoTo ErrorHandler
-
+' Positive number = success (number of rows with no errors)
+' 0 = no data
+' -1 = has errors
+' -2 = runtime error
+Public Function RunValidationSilent(ws As Worksheet) As Long
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     Dim sheetConf As Object: Set sheetConf = sheetConfDict(ws.CodeName)
 
-    ' check Validate method exist
-    If Not ProcedureExists(ws.CodeName, "Validate") Then
-        errorCountOut = -1
-        RunValidationSilent = False
-        Exit Function
-    End If
-
     Dim validate As String: validate = ws.CodeName & ".Validate"
     Dim lastDataRow As Long: lastDataRow = GetLastDataRowInRange(ws)
     Dim startRow As Long: startRow = sheetConf("StartRow")
     Dim errorCol As Long: errorCol = ws.Range(sheetConf("ErrorCol") & "1").Column
 
     If lastDataRow < startRow Then
-        errorCountOut = 0
-        RunValidationSilent = True
+        RunValidationSilent = 0
         Exit Function
     End If
 
     Dim r As Long
-    errorCountOut = 0
+    Dim hasError As Boolean: hasError = False
     For r = startRow To lastDataRow
         Application.Run validate, ws, r, lastDataRow
         Dim errorMessage As String : errorMessage = Trim(ws.Cells(r, errorCol).Value)
         Dim errorCode As String: errorCode = GetCode(errorMessage)
         If errorCode <> "W001" And errorCode <> "" Then
-            errorCountOut = errorCountOut + 1
+            hasError = True
         End If
     Next r
 
-    RunValidationSilent = (errorCountOut = 0)
-    Exit Function
-
-ErrorHandler:
-    errorCountOut = -2
-    RunValidationSilent = False
-End Function
-
-Public Function ProcedureExists(ByVal moduleName As String, ByVal procName As String) As Boolean
-    Dim VBProj As Object, VBComp As Object, CodeMod As Object
-
-    On Error Resume Next
-
-    Set VBProj = ThisWorkbook.VBProject
-    Set VBComp = VBProj.VBComponents(moduleName)
-    If Not VBComp Is Nothing Then
-        Set CodeMod = VBComp.CodeModule
-        ProcedureExists = (CodeMod.ProcStartLine(procName, 0) > 0)
+    If hasError = True Then
+        RunValidationSilent = -1
+        Exit Function
     End If
 
-    If Err.Number <> 0 Then ProcedureExists = False
-    On Error GoTo 0
-End Function
\ No newline at end of file
+    RunValidationSilent = lastDataRow - startRow + 1
+    Exit Function
+End Function
+
+Public Sub HandleError(sourceProcedure As String)
+    Dim msg As String
+
+    Select Case Err.Number
+        Case ERR_CACHE_EMPTY
+            msg = Err.Description
+            MsgBox msg, vbExclamation
+    End Select
+End Sub
diff --git a/src/sh/tuk/module/Common_Constants.bas b/src/sh/tuk/module/Common_Constants.bas
new file mode 100644
index 0000000..6981006
--- /dev/null
+++ b/src/sh/tuk/module/Common_Constants.bas
@@ -0,0 +1,10 @@
+Attribute VB_Name = "Common_Constants"
+Option Explicit
+' ============================================================
+' Module Name: Common_Constants
+' Module Desc: Common_Constants
+' Module Methods:
+' ============================================================
+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
diff --git a/src/sh/tuk/module/Common_Global_Cache.bas b/src/sh/tuk/module/Common_Global_Cache.bas
index f252071..125d47d 100644
--- a/src/sh/tuk/module/Common_Global_Cache.bas
+++ b/src/sh/tuk/module/Common_Global_Cache.bas
@@ -9,7 +9,7 @@ Option Explicit
 '   - RefreshO1Cache
 ' ============================================================
 Private sheetConfDict As Object
-
+Private FormulaCache As Object
 Public GlobalCache As Object
 
 Public Sub InitCacheManager()
@@ -20,65 +20,33 @@ Public Sub InitCacheManager()
 End Sub
 
 Public Function GetCache(ByVal cacheName As String) As Object
-    Dim cache As Object
-    Dim loadedData As Object
-
-    ' 
-    On Error GoTo RefreshError
-    
-    ' 
     If GlobalCache Is Nothing Then InitCacheManager
-    
-    '
     If Not GlobalCache.Exists(cacheName) Then
         Set GlobalCache(cacheName) = CreateObject("Scripting.Dictionary")
         GlobalCache(cacheName).CompareMode = vbTextCompare
     End If
 
+    Dim cache As Object
     Set cache = GlobalCache(cacheName)
-    Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     If cache.Count = 0 Then
-        If cacheName = "M1KukanDCache" Then
-            Set loadedData = LookupM1KukanCache()
-        ElseIf cacheName = "M2" Then
-            Set loadedData = LookupM2Cache()
-        ElseIf cacheName = "O1" Then
-            Set loadedData = LookupO1Cache()
-        ElseIf Contains(sheetConfDict("Enum"), cacheName) Then
-            Set loadedData = LoadLookup("Enum", cacheName)
-        Else 
-            Set loadedData = LoadLookup(cacheName, cacheName)
-        End If
-
-        If Not loadedData Is Nothing Then
-            Set GlobalCache(cacheName) = loadedData
-            Set cache = loadedData
-        End If
+        Err.Raise 1001, "GetCache", "No cached data found for '" & cacheName & "'. Please load the cache first."
     End If
 
     Set GetCache = cache
     Exit Function
-
-RefreshError:
-    Err.Raise 1001, "GetCache", "Failed to load " & cacheName & " lookup cache: " & Err.Description
 End Function
 
 ' before RefreshCache, should validate
 Public Sub RefreshCache(ByVal cacheName As String)
-    Dim loadedData As Object
-
-    ' 
     On Error GoTo RefreshError
     
-    ' 
     If GlobalCache Is Nothing Then InitCacheManager
-    
-    '
     If Not GlobalCache.Exists(cacheName) Then
         Set GlobalCache(cacheName) = CreateObject("Scripting.Dictionary")
         GlobalCache(cacheName).CompareMode = vbTextCompare
     End If
 
+    Dim loadedData As Object
     Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
     If cacheName = "M1KukanDCache" Then
         Set loadedData = LookupM1KukanCache()
@@ -573,6 +541,12 @@ Private Sub RefreshSheetDict()
     Set sheetConfDict("errorList") = sheetConf
     Debug.Print "RefreshSheetDict errorList ok."
 
+    ' Caches
+    Set sheetConf = CreateObject("Scripting.Dictionary")
+    ' TODO
+    Set sheetConfDict("Caches") = sheetConf
+    Debug.Print "RefreshSheetDict Caches ok."
+
     Debug.Print "RefreshSheetDict end."
 End Sub
 
@@ -581,32 +555,93 @@ Public Function GetSheetConfig() As Object
     Set GetSheetConfig = sheetConfDict
 End Function
 
-Public Function RefreshAllCache(Optional ByVal activeSheetName As String = "") As Boolean
+Public Sub RefreshMasterCache()
     ' Fixed cache names
     Dim fixedCaches As Variant
     fixedCaches = Array("Z1", "Z2", "Z3", "Z4", "T1", "T2", "T3", "O1", "O2", _
         "tokubetuList", "kenshuList", "renrakuList", "oufukuList", "koutaiList", "higaitouList", "errorList")
     
-    ' Dynamic cache names based on activeSheet
-    Dim dynamicCaches As Variant
-    If activeSheetName = "C1" Then
-        dynamicCaches = Array("M1", "M1KukanDCache", "M2")
-    ElseIf activeSheetName = "M2" Then
-        dynamicCaches = Array("M1", "M1KukanDCache")
-    Else
-        dynamicCaches = Array()
-    End If
-    
     ' Refresh fixed caches
     Dim cacheName As Variant
     For Each cacheName In fixedCaches
         Call RefreshCache(CStr(cacheName))
+        Call WriteCachesSheet(CStr(cacheName))
     Next cacheName
+End Sub
+
+Public Sub RefreshKukanCache(ByVal sheetName As String)
+    If sheetName = "M1" Then
+        Call RefreshCache("M1")
+        Call RefreshCache("M1KukanDCache")
+        Call WriteCachesSheet("M1")
+    End If
+    If sheetName = "M2" Then
+        Call RefreshCache("M2")
+        Call WriteCachesSheet("M2")
+    End If
+End Sub
+
+' Write cache data to Caches sheet for dropdown
+Public Sub WriteCachesSheet(ByVal cacheName As String)
+    Dim wsCache As Worksheet
+    Set wsCache = ThisWorkbook.Sheets("Caches")
+    If wsCache Is Nothing Then
+        Set wsCache = ThisWorkbook.Sheets.Add
+        wsCache.Name = "Caches"
+        wsCache.Visible = xlVeryHidden
+    End If
     
-    ' Refresh dynamic caches
-    For Each cacheName In dynamicCaches
-        Call RefreshCache(CStr(cacheName))
-    Next cacheName
+    ' Map cacheName to column letter
+    Dim colLetter As String
+    Select Case cacheName
+        Case "Z1": colLetter = "A"
+        Case "Z2": colLetter = "B"
+        Case "Z3": colLetter = "C"
+        Case "Z4": colLetter = "D"
+        Case "T1": colLetter = "E"
+        Case "T2": colLetter = "F"
+        Case "T3": colLetter = "G"
+        Case "O1": colLetter = "H"
+        Case "O2": colLetter = "I"
+        Case Else: Exit Sub
+    End Select
     
-    RefreshAllCache = True
-End Function
\ No newline at end of file
+    Dim cache As Object: Set cache = GetCache(cacheName)
+    If cache Is Nothing Then Exit Sub
+    
+    ' Write to Caches sheet
+    wsCache.Columns(colLetter).ClearContents
+    Dim idx As Long: idx = 1
+    Dim key As Variant
+    For Each key In cache.Keys
+        If key <> 0 Then
+            Dim displayText As String: displayText = MakeSelect(key, cache(key)(0))
+            If displayText <> "" Then
+                wsCache.Cells(idx, colLetter).Value = displayText
+                idx = idx + 1
+            End If
+        End If
+    Next key
+
+    Dim lastRow As Long: lastRow = wsCache.Cells(wsCache.Rows.Count, colLetter).End(xlUp).Row
+    
+    Dim formulaStr As String
+    If lastRow >= 1 Then
+        formulaStr = "=Caches!" & colLetter & "1:" & colLetter & lastRow
+    Else
+        formulaStr = "=Caches!" & colLetter & "1"
+    End If
+
+    ' write into FormulaCache
+    If FormulaCache Is Nothing Then Set FormulaCache = CreateObject("Scripting.Dictionary")
+    FormulaCache(cacheName) = formulaStr
+End Sub
+
+Public Function GetValidationFormula(ByVal cacheName As String) As String
+    If FormulaCache Is Nothing Then Set FormulaCache = CreateObject("Scripting.Dictionary")
+    If FormulaCache.Exists(cacheName) Then
+        GetValidationFormula = FormulaCache(cacheName)
+    Else
+        GetValidationFormula = ""
+    End If
+End Function
diff --git a/src/sh/tuk/module/Common_Selector.bas b/src/sh/tuk/module/Common_Selector.bas
index ce47a06..6014791 100644
--- a/src/sh/tuk/module/Common_Selector.bas
+++ b/src/sh/tuk/module/Common_Selector.bas
@@ -191,7 +191,7 @@ Public Sub BuildKenshuDropdown(ws As Worksheet, ByVal columnLetter As String, By
     End With
 End Sub
 
-' Create Kenshu dropdown (exclude key = 0)
+' Create Tokubetu dropdown
 Public Sub BuildTokubetuDropdown(ws As Worksheet, ByVal columnLetter As String, ByVal rowNum As Long)
     Dim tokubetuList As Object: Set tokubetuList = GetCache("tokubetuList")
     Dim dropdownList As String: dropdownList = ""
@@ -212,4 +212,40 @@ Public Sub BuildTokubetuDropdown(ws As Worksheet, ByVal columnLetter As String,
         .InputTitle = ""
         .InputMessage = ""
     End With
-End Sub
\ No newline at end of file
+End Sub
+
+' Create Renraku dropdown
+Public Sub BuildRenrakuDropdown(ws As Worksheet, ByVal columnLetter As String, ByVal rowNum As Long)
+    Dim renrakuList As Object: Set renrakuList = GetCache("renrakuList")
+    Dim dropdownList As String: dropdownList = ""
+    Dim key As Variant
+    For Each key In renrakuList.Keys
+        If dropdownList = "" Then
+            dropdownList = key
+        Else
+            dropdownList = dropdownList & "," & key
+        End If
+    Next key
+    
+    With ws.Range(columnLetter & rowNum).Validation
+        .Delete
+        .Add Type:=xlValidateList, Formula1:=dropdownList
+        .IgnoreBlank = True
+        .InCellDropdown = True
+        .InputTitle = ""
+        .InputMessage = ""
+    End With
+End Sub
+
+' Build dropdown using Caches sheet
+Public Sub BuildDropdownFromCacheNamedRange(ws As Worksheet, columnLetter As String, rowNum As Long, cacheName As String)
+    Dim formula As String: formula = GetValidationFormula(cacheName)
+    If formula = "" Then Exit Sub
+    
+    With ws.Range(columnLetter & rowNum).Validation
+        .Delete
+        .Add Type:=xlValidateList, Formula1:=formula
+        .IgnoreBlank = True
+        .InCellDropdown = True
+    End With
+End Sub
diff --git a/src/sh/tuk/sheet/M1.cls b/src/sh/tuk/sheet/M1.cls
index 14f7cfd..6d21ed7 100644
--- a/src/sh/tuk/sheet/M1.cls
+++ b/src/sh/tuk/sheet/M1.cls
@@ -20,6 +20,7 @@ Private Sub Worksheet_Change(ByVal Target As Range)
                 Call ClearDataRow(Me, START_COL + 1, END_COL, cell.Row, ERROR_COL)
             Else
                 Call BuildTokubetuDropdown(Me, "L", cell.Row)
+                Call BuildRenrakuDropdown(Me, "K", cell.Row)
             End If
         Next
     End If
@@ -126,14 +127,6 @@ Private Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As
         Exit Sub
     End If
 
-    ' Check if M2 uses this M1 kukan code
-    Dim m2Cache As Object: Set m2Cache = GetCache("M2")
-    If Not m2Cache.Exists(cValue) Then
-        ws.Cells(rowNum, errorCol).Value = GetErrorMsg("W001", cValue)
-        ws.Range("C" & rowNum).Interior.Color = RGB(255, 128, 0)
-        Exit Sub
-    End If
-
     ' Validation passed - clear error
     ws.Cells(rowNum, errorCol).ClearContents
 End Sub
@@ -157,4 +150,59 @@ Private Sub Refresh(ws As Worksheet, ByVal startRow As Long, ByVal lastDataRow A
     
 Finally:
     Application.EnableEvents = True
+End Sub
+
+Private Sub ValidateWarn(ws As Worksheet, ByVal lastDataRow As Long)
+    On Error GoTo ErrorHandler
+    Dim exitMsg As String
+
+    ' Get M2 sheet kukan code list directly
+    Dim sheetConfDict As Object: Set sheetConfDict = GetSheetConfig()
+    Dim m2SheetConf As Object: Set m2SheetConf = sheetConfDict("M2")
+    Dim m2StartRow As Long: m2StartRow = m2SheetConf("StartRow")
+    Dim wsM2 As Worksheet: Set wsM2 = ThisWorkbook.Worksheets("M2")
+    Dim lastRowM2 As Long: lastRowM2 = GetLastDataRowInRange(wsM2)
+    If lastRowM2 < m2StartRow Then
+        exitMsg = "M2 sheet has no data"
+        GoTo ErrorHandler
+    End If
+    
+    ' Build kukan code list from M2 sheet
+    Dim kukanList As Object: Set kukanList = CreateObject("Scripting.Dictionary")
+    Dim r As Long
+    For r = m2StartRow To lastRowM2
+        Dim kukanCode As String: kukanCode = Trim(wsM2.Cells(r, 3).Value)
+        If kukanCode <> "" And Not kukanList.Exists(kukanCode) Then
+            kukanList.Add kukanCode, True
+        End If
+    Next r
+
+    
+    Dim sheetConf As Object: Set sheetConf = sheetConfDict("M1")
+    Dim startRow As Long: startRow = sheetConf("StartRow")
+    Dim errorCol As String: errorCol = sheetConf("ErrorCol")
+    ' Check all rows in M1 sheet
+    If lastDataRow < startRow Then
+        exitMsg = "M1 sheet has no data"
+        GoTo ErrorHandler
+    End If
+    
+    Dim rowNum As Long
+    For rowNum = startRow To lastDataRow
+        Dim cValue As String: cValue = Trim(ws.Range("C" & rowNum).Value)        
+        If Not kukanList.Exists(cValue) Then
+            ws.Cells(rowNum, errorCol).Value = GetErrorMsg("W001", cValue)
+            ws.Range("C" & rowNum).Interior.Color = RGB(255, 128, 0)
+        End If
+NextRow:
+    Next rowNum
+    
+    Exit Sub
+
+ErrorHandler:
+    If exitMsg <> "" Then
+        MsgBox "ValidateWarn: " & exitMsg, vbExclamation
+    Else
+        MsgBox "ValidateWarn: " & Err.Description, vbExclamation
+    End If
 End Sub
\ No newline at end of file
diff --git a/src/sh/tuk/sheet/M2.cls b/src/sh/tuk/sheet/M2.cls
index fc5557e..81b2191 100644
--- a/src/sh/tuk/sheet/M2.cls
+++ b/src/sh/tuk/sheet/M2.cls
@@ -175,25 +175,7 @@ Private Sub CreateJDropdown(ByVal rowNum As Long)
     
     If cache Is Nothing Then Exit Sub
     
-    ' Build dropdown list from cache
-    Dim dropdownList As String: dropdownList = ""
-    Dim key As Variant
-    For Each key In cache.Keys
-        Dim displayText As String: displayText = MakeSelect(key, cache(key)(0))
-        If dropdownList = "" Then
-            dropdownList = displayText
-        Else
-            dropdownList = dropdownList & "," & displayText
-        End If
-    Next key
-    
-    If dropdownList <> "" Then
-        With targetCell.Validation
-            .Add Type:=xlValidateList, Formula1:=dropdownList
-            .IgnoreBlank = True
-            .InCellDropdown = True
-        End With
-    End If
+    Call BuildDropdownFromCacheNamedRange(Me, "J", rowNum, "T" & iValue)
 End Sub
 
 Private Sub FillFromM1(ByVal ws As Worksheet, ByVal rowNum As Long)
diff --git a/src/sh/tuk/sheet/O1.cls b/src/sh/tuk/sheet/O1.cls
index 978bace..7ccc10d 100644
--- a/src/sh/tuk/sheet/O1.cls
+++ b/src/sh/tuk/sheet/O1.cls
@@ -11,5 +11,7 @@
 Private Sub Worksheet_Change(ByVal Target As Range)
     Dim HasHeaderEdit As Boolean: HasHeaderEdit = CheckHeaderEdit(Me, Target)
     If HasHeaderEdit = True Then Exit Sub
+End Sub
 
-End Sub
\ No newline at end of file
+Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+End Sub
diff --git a/src/sh/tuk/sheet/O2.cls b/src/sh/tuk/sheet/O2.cls
index b832311..01c74e8 100644
--- a/src/sh/tuk/sheet/O2.cls
+++ b/src/sh/tuk/sheet/O2.cls
@@ -13,3 +13,6 @@ Private Sub Worksheet_Change(ByVal Target As Range)
     If HasHeaderEdit = True Then Exit Sub
 
 End Sub
+
+Public Sub Validate(ws As Worksheet, ByVal rowNum As Long, ByVal lastDataRow As Long)
+End Sub
\ No newline at end of file
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 d591d8f..36de47d 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