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Sub sheet1_Formula()

With Sheets("sheet1").Range("A2:A" & Sheets("sheet1").Range("B65536").End(xlUp).Row)
        .FormulaR1C1 = "=COUNTIF($B$2:$B" & ROW() & ",B" & Row())-1"   '¶ñ¤J¤½¦¡

        .Value = .Value
    End With

End Sub

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Sub sheet1_Formula()

With Sheets("sheet1").Range("A2:A" & Sheets("sheet1").Range("B65536").End(xlUp).Row)
     .FormulaR1C1 = "= ""=COUNTIF($B$2:$B"" & Row() & "",B"" & Row() & "")-1"""
     .Value = .Value
    End With

End Sub