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     ▼COM さん: 
こんにちは 
 
もう解決済みのようですが、勉強のため 
試しに作ってみましたので参考になれば・・・ 
↓(合ってるのかな?) 
 
 
Option Explicit 
Sub test() 
  Dim ws As Worksheet 
  Dim sryo As Long 
  Dim syok As Long 
  Dim gos As Long 
  Dim gok As Long 
  Dim i As Long 
  Dim ed As Long 
  Dim pls As Long 
   
  ThisWorkbook.Worksheets("Sheet1").Cells.Copy Destination:=ThisWorkbook.Worksheets("sheet2").Cells 
  Set ws = ThisWorkbook.Worksheets("Sheet2") 
   
  i = 1 
  ed = ws.Range("A65535").End(xlUp).Row 
   
  Do Until i > ed 
    pls = ws.Cells(i, 1) 
    syok = 0 
    sryo = 0 
     
    Do While pls = ws.Cells(i, 1) 
      sryo = sryo + ws.Cells(i, 6) 
      syok = syok + ws.Cells(i, 8) 
       
      i = i + 1 
    Loop 
     
    ws.Range(ws.Cells(i, 1), ws.Cells(i, 8)).Insert Shift:=xlDown 
    ws.Cells(i, 1) = "小計" 
    ws.Cells(i, 6) = sryo 
    ws.Cells(i, 8) = syok 
    gos = gos + sryo 
    gok = gok + syok 
     
    i = i + 1 
  Loop 
   
  ws.Cells(i, 1) = "合計" 
  ws.Cells(i, 6) = gos 
  ws.Cells(i, 8) = gok 
     
  ws.Activate 
  Set ws = Nothing 
End Sub 
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