Option Explicit

Dim Mkey As String * 3
Dim Tkey As String * 3
Dim Minp As Long
Dim Tinp As Long
Dim Mout As Long
Dim Tout As Long

Sub ptn1()
    Minp = 3
    Tinp = 3
    Mout = 3
    Tout = 3
    Call MkeyRead
    Call TkeyRead
    
    Do Until Mkey = "999" And Tkey = "999"
        Select Case True
            Case Mkey = Tkey
                Cells(Mout, 4) = "マッチング"
                Mout = Mout + 1
                Do Until Mkey <> Tkey
                    Cells(Tout, 5) = "マッチング"
                    Tout = Tout + 1
                    Tinp = Tinp + 1
                    Call TkeyRead
                Loop
                Minp = Minp + 1
                Call MkeyRead
            Case Mkey < Tkey
                Cells(Mout, 4) = "マスターオンリー"
                Mout = Mout + 1
                
                Minp = Minp + 1
                Call MkeyRead
            Case Mkey > Tkey
                Cells(Tout, 5) = "トランオンリー"
                Tout = Tout + 1
                
                Tinp = Tinp + 1
                Call TkeyRead
        End Select
    Loop
End Sub

Sub MkeyRead()
    Mkey = Cells(Minp, 1)
    If Mkey = "   " Then
        Mkey = "999"
    End If
End Sub

Sub TkeyRead()
    Tkey = Cells(Tinp, 2)
    If Tkey = "   " Then
        Tkey = "999"
    End If
End Sub