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Private Sub CommandButton2_Click()
Dim a As Integer
Dim b As Integer
Dim xR As Integer
Dim xT As Integer
Dim gyou As Integer
xR = ActiveCell.Row
xT = ActiveCell.Column
a = Range("A1").Value
b = Range("A2").Value
If xR = 1 And xT > 2 And xT <= a + 2 Then
   gyou = ActiveCell.Column
   ActiveSheet.Columns(gyou).Delete
   Range("A1").Value = Range("A1").Value - 1
   a = Range("A1").Value
ElseIf xR > 1 And xR <= b + 1 Then
   Cells(xR, "B").Resize(, a + 2).Delete xlUp
   Range("A2").Value = Range("A2").Value - 1
   b = Range("A2").Value
End If

Range(Cells(1, 2), Cells(b + 4, a + 2)).Borders(xlEdgeRight).Weight = xlThick
Range(Cells(1, 2), Cells(b + 4, a + 2)).Borders(xlEdgeLeft).Weight = xlThick
Range(Cells(1, 2), Cells(b + 4, a + 2)).Borders(xlEdgeBottom).Weight = xlThick
Range(Cells(1, 2), Cells(1, a + 2)).Borders(xlEdgeBottom).Weight = xlThick

End Sub

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oobird

Range(Cells(1, 2), Cells(b + 4, a + 2)).Borders.LineStyle = xlNone
Range(Cells(1, 2), Cells(b + 4, a + 2)).Borders.LineStyle = xlContinuous
Range(Cells(1, 2), Cells(b + 4, a + 2)).BorderAround , 4, 1
Range(Cells(1, 2), Cells(1, a + 2)).BorderAround , 4, 1
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