Malicious Office (OLE) — malware analysis report

Static analysis result for SHA-256 0c53cf8fff91b592…

MALICIOUS

Office (OLE)

606.0 KB Created: 2001-10-18 00:35:45 Authoring application: Microsoft Excel First seen: 2020-02-04
MD5: d7c0a2ec589d5dbe87e681016a149c9d SHA-1: 3e8100d706a17ec3bbdbb63741755def6734af56 SHA-256: 0c53cf8fff91b592d29519c792e9e191029a2079ef6b8f00a6ac9f5f373550d1
270 Risk Score

Malware Insights

MITRE ATT&CK
T1059.005 Visual Basic T1219 Remote Access Software T1059 Command and Scripting Interpreter T1566.001 Spearphishing Attachment

The sample is an Excel file containing VBA macros, with critical heuristics indicating the use of `WScript.Shell` and `Shell()` calls within an `Auto_Open` macro. This strongly suggests the macro is designed to execute arbitrary commands, likely to download and run a secondary payload. The embedded URL is suspicious and may be related to the payload delivery.

Heuristics 8

  • VBA macros detected medium 5 related findings OLE_VBA_MACROS
    Document contains VBA macro code
  • Shell() call in VBA critical OLE_VBA_SHELL
    Shell() call in VBA
    Matched line in script
        x = Shell("hh.exe " & gstrMPath & "\smxp.CHM", 1)
  • WScript.Shell usage critical OLE_VBA_WSCRIPT
    WScript.Shell usage
    Matched line in script
    Dim WSH As Object
    Set WSH = CreateObject("WScript.Shell")
    MyDocumentsPath = WSH.SpecialFolders("MyDocuments")
  • CreateObject call high OLE_VBA_CREATEOBJ
    CreateObject call
    Matched line in script
    Dim WSH As Object
    Set WSH = CreateObject("WScript.Shell")
    MyDocumentsPath = WSH.SpecialFolders("MyDocuments")
  • VBA p-code auto-exec with execution tokens high OLE_VBA_PCODE_AUTOEXEC_EXEC
    Compiled VBA/cache stream contains an auto-execution token together with shell/download/object-execution tokens. This catches p-code-only or source-extraction-failure macro documents where visible source is unavailable.
  • Auto_Open macro low OLE_VBA_AUTO
    Auto_Open macro
    Matched line in script
        Call Auto_Open
  • Reference to Windows Script Host high SC_STR_WSCRIPT
    Reference to Windows Script Host
  • Embedded URL info EMBEDDED_URL
    One or more URLs were extracted from the document. The URL itself is not a detection — see the per-URL labels for which channel (macro, JS, link annotation, document body, ...) reached each URL.
    URL http://www.ne.jp/asahi/excel/inoue/ In document text (OLE body)

Extracted artifacts 1

Files carved from inside the sample during analysis.

FilenameKindSourceSize
macros.bas vba-macro oletools.olevba.extract_macros (decoded VBA source) 295222 bytes
SHA-256: e8387d74cc3454cbd8d33d9df406689522368760997143167596ee87382ad686
Preview script
First 1,000 lines of the extracted script
Attribute VB_Name = "ThisWorkbook"
Attribute VB_Base = "0{00020819-0000-0000-C000-000000000046}"
Attribute VB_GlobalNameSpace = False
Attribute VB_Creatable = False
Attribute VB_PredeclaredId = True
Attribute VB_Exposed = True
Attribute VB_TemplateDerived = False
Attribute VB_Customizable = True
















Sub 表示11()

On Error GoTo error_Err
    
    Dim zm As Variant
    
    zm = Worksheets(gstrMS).Range(gstrHyoji(0)).Value
    
    ActiveWindow.Zoom = zm
    Range("A1").Select

error_Exit:
    Exit Sub

error_Err:
    MsgBox Error$
    Resume error_Exit
    
End Sub
Sub 表示12()

On Error GoTo error_Err
    
    Dim zm As Variant
    
    zm = Worksheets(gstrMS).Range(gstrHyoji(1)).Value
    
    ActiveWindow.Zoom = zm
    Range("A1").Select

error_Exit:
    Exit Sub

error_Err:
    MsgBox Error$
    Resume error_Exit
    
End Sub
Sub 明細追加()
On Error Resume Next

Dim intHandan As Integer
Dim intWSCount As Integer
Dim intGyo As Integer, intKoumoku As Integer
Dim intCount As Integer, x As Integer, y As Integer
Dim intT As Integer, intY As Integer
Dim bytMeisai(3) As Byte '変数宣言
            
    Call Auto_Open
    
    bytMeisai(0) = ThisWorkbook.Worksheets.Count 'ワークシート数を調べる
    
    bytMeisai(1) = Range("CE106") '設定値を取得(シートの枚数を取得する)
    
    bytMeisai(2) = Range("CE107") '明細書01の状態を取得(表示時=0 非表示=1)
    
    bytMeisai(3) = bytMeisai(0) - bytMeisai(1) - bytMeisai(2) '制御値を計算
    
    Range(gstrM) = bytMeisai(3) '制御値を制御セルに代入

    
    bytMeisai(3) = Range(gstrM).Value
    
    Application.DisplayAlerts = False '削除メッセージを表示しない
    
    Beep
    intHandan = MsgBox("明細書を1枚追加[はい] 削除[いいえ]", vbYesNoCancel + vbInformation + vbDefaultButton1)
     
    Application.ScreenUpdating = False
    
    If intHandan = vbYes Then
    
        If bytMeisai(3) = 0 Then
                
            Worksheets("明細書01").Visible = True
            
            Sheets("明細書01").Select
            
            Range(gstrMP).Value = 1
            
            Range("A1").Select
            
            Sheets(gstrMS).Select
            
            Range(gstrM).Value = 1
            
            Range(gstrSokei(1)).Select
        
            '総計01に明細書01参照の計算式を代入 =IF(ISERROR(明細書01!AB30),0,明細書01!AB30)
            Range(gstrSokei(1)).Value = "=IF(ISERROR(明細書01!" & gstrCell(6) & "),0,明細書01!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書01を表示にするときにこのセルの値に0を代入する
            
'********** データ参照01 **********

            intGyo = 113
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 1
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                        Case 4
                        
                            intY = 21
                        
                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25
                        
                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書01!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
                     
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
        
        ElseIf bytMeisai(3) = 1 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書02"
            
            Call 削除3
            
            Range(gstrMP).Value = 2
            
            Range("A1").Select
            
            Worksheets("明細書02").Move after:=Worksheets("明細書01")
            
            Sheets(gstrMS).Select
            
            Range(gstrSokei(2)).Select
            
            '総計02に明細書02参照の計算式を代入 =IF(ISERROR(明細書02!AB30),0,明細書02!AB30)
            Range(gstrSokei(2)).Value = "=IF(ISERROR(明細書02!" & gstrCell(6) & "),0,明細書02!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書01を表示にするときにセルの値に0を代入する
            
'********** データ参照02 **********

            intGyo = 136
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 2
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書02!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************

            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
            
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
      
            Range("A1").Select
            
            Beep
        
        ElseIf bytMeisai(3) = 2 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書03"
            
            Call 削除3
            
            Range(gstrMP).Value = 3
            
            Worksheets("明細書03").Move after:=Worksheets("明細書02")
            
            Sheets(gstrMS).Select
            
            Range(gstrSokei(3)).Select
          
            '総計03に明細書03参照の計算式を代入 =IF(ISERROR(明細書03!AB30),0,明細書03!AB30)
            Range(gstrSokei(3)).Value = "=IF(ISERROR(明細書03!" & gstrCell(6) & "),0,明細書03!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書02を表示にするときにセルの値に0を代入する
            
'********** データ参照03 **********

            intGyo = 159
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 3
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書03!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
                      
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
        
        ElseIf bytMeisai(3) = 3 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書04"
            
            Call 削除3
            
            Range(gstrMP).Value = 4
            
            Worksheets("明細書04").Move after:=Worksheets("明細書03")
            
            Sheets(gstrMS).Select
           
            Range(gstrSokei(4)).Select
            
            '総計04に明細書04参照の計算式を代入 =IF(ISERROR(明細書04!AB30),0,明細書04!AB30)
            Range(gstrSokei(4)).Value = "=IF(ISERROR(明細書04!" & gstrCell(6) & "),0,明細書04!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書03を表示にするときにセルの値に0を代入する
            
'********** データ参照04 **********

            intGyo = 182
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 4
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                                                        
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書04!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************

            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
             
            Range("A1").Select
            
            Beep
        
        ElseIf bytMeisai(3) = 4 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書05"
            
            Call 削除3
            
            Range(gstrMP).Value = 5
            
            Worksheets("明細書05").Move after:=Worksheets("明細書04")
            
            Sheets(gstrMS).Select
   
            Range(gstrSokei(5)).Select
            
            '総計05に明細書05参照の計算式を代入 =IF(ISERROR(明細書05!AB30),0,明細書05!AB30)
            Range(gstrSokei(5)).Value = "=IF(ISERROR(明細書05!" & gstrCell(6) & "),0,明細書05!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書04を表示にするときにセルの値に0を代入する
            
'********** データ参照05 **********

            intGyo = 205
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 5
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                                                        
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書05!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
                        
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
        
        ElseIf bytMeisai(3) = 5 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書06"
            
            Call 削除3
            
            Range(gstrMP).Value = 6
            
            Worksheets("明細書06").Move after:=Worksheets("明細書05")
            
            Sheets(gstrMS).Select
             
            Range(gstrSokei(6)).Select
            
            '総計06に明細書06参照の計算式を代入 =IF(ISERROR(明細書06!AB30),0,明細書06!AB30)
            Range(gstrSokei(6)).Value = "=IF(ISERROR(明細書06!" & gstrCell(6) & "),0,明細書06!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書06を表示にするときにセルの値に0を代入する
            
'********** データ参照06 **********

            intGyo = 228
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 6
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                                                        
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書06!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
            
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
        
         ElseIf bytMeisai(3) = 6 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書07"
            
            Call 削除3
            
            Range(gstrMP).Value = 7
            
            Worksheets("明細書07").Move after:=Worksheets("明細書06")
            
            Sheets(gstrMS).Select
            
            Range(gstrSokei(7)).Select
            
            '総計07に明細書07参照の計算式を代入 =IF(ISERROR(明細書07!AB30),0,明細書07!AB30)
            Range(gstrSokei(7)).Value = "=IF(ISERROR(明細書07!" & gstrCell(6) & "),0,明細書07!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書07を表示にするときにセルの値に0を代入する
            
'********** データ参照07 **********

            intGyo = 251
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 7
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                                                        
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書07!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
           
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
            
        ElseIf bytMeisai(3) = 7 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書08"
            
            Call 削除3
            
            Range(gstrMP).Value = 8
            
            Worksheets("明細書08").Move after:=Worksheets("明細書07")
            
            Sheets(gstrMS).Select
           
            Range(gstrSokei(8)).Select
            
            '総計08に明細書08参照の計算式を代入 =IF(ISERROR(明細書08!AB30),0,明細書08!AB30)
            Range(gstrSokei(8)).Value = "=IF(ISERROR(明細書08!" & gstrCell(6) & "),0,明細書08!" _
                                        & gstrCell(6) & ")"
            
            Range("CE107") = 0 '明細書08を表示にするときにセルの値に0を代入する
            
'********** データ参照08 **********

            intGyo = 274
            intKoumoku = 158
            intCount = 1
      
            intT = 7
            
            For y = 1 To 23
                   
                For x = 1 To 8 '項目の繰り返し処理
                            
                    Select Case x
                        
                        Case 1
                            
                            Cells(intGyo, intKoumoku).Value = 8
                           
                        Case 2
                        
                             Cells(intGyo, intKoumoku).Value = intCount
                    
                        Case 3
                            
                            intY = 3
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                                                        
                        Case 4
                        
                            intY = 21
                            
                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                            
                        Case 5
                        
                            intY = 25

                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                            
                        Case 6
                        
                            intY = 28

                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                            
                        Case 7
                        
                            intY = 33

                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                            
                        Case 8
                            
                            intY = 40

                            Cells(intGyo, intKoumoku).Value = "=明細書08!R" & intT & "C" & intY
                            
                    End Select
                    
                    intKoumoku = intKoumoku + 1
                
                Next x
                                    
                intT = intT + 1

                intCount = intCount + 1
                
                intKoumoku = 158
                           
                intGyo = intGyo + 1
                        
            Next y
                     
'*************************************
           
            intWSCount = ActiveWorkbook.Worksheets.Count
        
            Range(gstrM).Value = intWSCount - 1
    
            ActiveWindow.ScrollRow = 2

            ActiveWindow.ScrollColumn = 2
              
            Range("A1").Select
            
            Beep
            
        ElseIf bytMeisai(3) = 8 Then
    
            Sheets("明細書01").Select
            
            Sheets("明細書01").Copy after:=Sheets(2)
            
            Worksheets("明細書01 (2)").name = "明細書09"
            
…