Option Explicit
Sub TEST()
Dim Brr, Y, i&, j&, xR As Range
Set Y = CreateObject("Scripting.Dictionary")
Set xR = Range([S1], Cells(Rows.Count, "A").End(3))
xR.Offset(1, 17).ClearContents: Brr = xR
For i = 2 To UBound(Brr)
For j = 2 To UBound(Brr, 2) - 3
If Format(Brr(1, j), "aaaa") = "¬P´Á¤»" And Trim(Brr(i, j)) <> "" Then
Brr(i, UBound(Brr, 2) - 1) = Brr(i, UBound(Brr, 2) - 1) + 1
If Brr(1, j) > Y(i) Then
Brr(i, UBound(Brr, 2)) = Date - Brr(1, j)
Y(i) = Brr(1, j)
End If
End If
Next
Next
xR = Brr
Set Y = Nothing: Set xR = Nothing: Erase Brr
End Sub