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D(Rng.Offset(, 1).Value) = D(Rng.Offset(, 1).Value) + 1

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Option Explicit
Sub «Å§i()
Dim Brr, Crr, Y, N&, C&, R&, i&, j&, T$, T2$, T3$, TT$
Dim Sh1 As Worksheet, Sh2 As Worksheet
Set Y = CreateObject("Scripting.Dictionary")
Set Sh1 = Sheets("¨Ó·½"): Set Sh2 = Sheets("²Î­p")
C = Sh1.UsedRange.Columns.Count: R = Sh1.UsedRange.Rows.Count
With Range(Sh1.[A1], Sh1.Cells(R, C + 1))
   With .Columns(C + 1): .Value = "=ROW(A1)": .Value = .Value: End With
   .Sort KEY1:=.Item(3), Order1:=1, Key2:=.Item(2), Order2:=1, Header:=1
   Brr = .Value
   .Sort KEY1:=.Item(C + 1), Order1:=1, Header:=1: .Columns(C + 1).Delete
End With
For i = 2 To UBound(Brr)
   T = Brr(i, 3): If Y(T) = "" Then Y(T) = Y.Count: Y(T & "|Àx¦ì¼Æ") = ""
Next
Sh2.UsedRange.Delete
With Sh2.[A1].Resize(1, Y.Count)
   .Value = Y.keys: .Replace "*|", "", Lookat:=xlPart
End With
ReDim Crr(1 To R, 1 To Y.Count)
For i = 2 To UBound(Brr)
   T2 = Brr(i, 2): T3 = Brr(i, 3): TT = T3 & "|" & T2
   If Y(TT) = "" Then
      Y(T3 & "/r") = Y(T3 & "/r") + 1
      Crr(Y(T3 & "/r"), Y(T3)) = T2
      Crr(Y(T3 & "/r"), Y(T3) + 1) = 1
      Y(TT) = 1
      Else
         N = Y(T3 & "/r")
         Crr(N, Y(T3) + 1) = Crr(N, Y(T3) + 1) + 1
   End If
Next
With Sh2.[A2].Resize(UBound(Crr), UBound(Crr, 2))
   .Value = Crr: .EntireColumn.AutoFit
End With
Set Y = Nothing: Erase Brr, Crr: Set Sh1 = Nothing: Set Sh2 = Nothing
End Sub
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