D3:F14{=OFFSET($B$1,SMALL(IF(IF(D$2=$D$2,COUNTIF($C:$C,$B$3:$B$18),COUNTIF($B:$B,$C$3:$C$18))-(B$2=$D$2),99,ROW($2:$17)),ROW(A1)),COLUMN(A2)>1)&""
另解{=OFFSET($B$1,SMALL(IF(COUNTIF($B:$C,$B$3:$C$18)*IF(D$2=$D$2,{1,0},{0,1})=1+(D$2=$F$2),ROW($2:$17),99),ROW(A1)),COLUMN(A2)>1)&""
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