Option Explicit
Sub TEST()
Dim Brr, Pq, Pa, Q, i&, j%, N%, c%, Y&, T$
Range([B2], Cells(Rows.Count, 1).End(xlUp)(1, 4)).ClearContents
Brr = Range([D1], Cells(Rows.Count, 1).End(xlUp))
Q = [{"鄉","鎮","市","區"}]
For i = 2 To UBound(Brr)
T = Brr(i, 1): Brr(i - 1, 1) = Left(T, 3): T = Mid(T, 4)
For j = 1 To 4
Pq = Split(T, Q(j))
If UBound(Pq) > 0 Then c = j: N = N + 1: Pa = Pq
Next
If N = 1 Then
Brr(i - 1, 2) = Pa(0) & Q(c)
Brr(i - 1, 3) = Mid(T, Len(Pa(0)) + 2)
Else: Y = Y + 1
End If
N = 0
Next
[B2].Resize(UBound(Brr) - 1, 3) = Brr
If Y > 0 Then MsgBox "有 " & Y & " 個無法辨別!"
End Sub