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     A列の各年度毎に新規シートを挿入し、それぞれの年度のデータをA1からコピーする。 
ということがしたいのでしょーか ? いちおうそれを前提に組んでみました。 
 
Sub Mk_NewSheets() 
  Dim Cnt As Long, i As Long, Rw As Long 
  Dim MyR As Range, C As Range 
  Dim Ttl As Variant, Ary As Variant 
   
  Application.ScreenUpdating = False 
  Sheets("Sheet1").Activate: Ttl = Rows(1).Value 
  With Range("A2", Range("A65536").End(xlUp)).Offset(, 1) 
   .Formula = "=IF($A2<>$A3,$A2&"",""&COUNTIF($A$2:$A2,$A2))" 
   .Value = .Value 
   Set MyR = .SpecialCells(2, 2) 
  End With 
  Cnt = Worksheets.Count 
  Worksheets.Add After:=Worksheets(Cnt), Count:=MyR.Count 
  For Each C In MyR 
   i = i + 1: Ary = Split(C.Value, ","): Rw = CLng(Ary(1)) 
   With Worksheets(Cnt + i) 
     .Name = CStr(Ary(0)) 
     .Rows(1).Value = Ttl 
     C.Offset(-1 * (Rw - 1)).Resize(Rw).EntireRow _ 
     .Copy .Range("A2") 
     .Range("B:B").ClearContents 
   End With 
   Erase Ary 
  Next 
  MyR.EntireColumn.ClearContents: Set MyR = Nothing 
  Application.ScreenUpdating = True 
End Sub 
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