各科自行排名 同分上面名次優先 (14751)

G2{=SUM(N((B$2:B9=B2)*(D$2:D9-ROW($2:9)%)>=D2-ROW()%))

另解=COUNTIFS(B:B,B2,D:D,">"&D2)+COUNTIFS(B$2:B2,B2,D$2:D2,D2)