Sub 接合()
Dim retu1 As Integer: retu1 = 4
Dim retu2 As Integer: retu2 = 0
Dim i1, i2, i3, i4 As Integer
i3 = 0
i4 = 0
For i = 1 To 100
If Cells(retu1, 2) = "" Then
   If Cells(retu1 + 1, 2) <> "" Then
        Range(Cells(retu2, 2), Cells(retu1, 2)).Merge   'セル結合
        Range(Cells(retu2, 2), Cells(retu1, 2)).UnMerge 'セル結合
        For i2 = retu2 To retu1 - 1
            Dim b As Border
            Set b = Range(Cells(i2, 5), Cells(i2, 6)).Borders(xlEdgeBottom) ' 上側の罫線
            b.LineStyle = xlDash
        Next i2
        
    End If
    retu1 = retu1 + 1
 Else
    If i4 > 9 Then
        i4 = 0
        i3 = i3 + 1
     End If
    Cells(retu1, 7) = Worksheets("sheet2").Cells(3 + i3, 5 + i4)
    i4 = i4 + 1
    retu2 = retu1
    retu1 = retu1 + 1
End If
Next i
End Sub