部門非空 統計人數 (15301)

E2{=INDEX(B:B,MIN(IF((C$2:C$16<>"")*(COUNTIF(E$1:E1,B$2:B$16)=0),ROW($2:$16),99)))&""

F2=IF(E2="","",COUNTIFS(B:B,E2,C:C,"<>"))