3行ごとにコピーを繰返す

Sub 有給残NCRL()

Dim rw, X As Long

 For rw = 5 To Cells(Rows.Count, 2).End(xlUp).Row Step 3

  Cells(rw, 4).Value = Cells(rw, 2).Value

  Cells(rw, 4).Copy Destination:=Cells(rw, 4).Resize(3)

Next rw

End Sub

Sub 有給残NCRL2()

Dim rw, X As Long

 For rw = 5 To Cells(Rows.Count, 2).End(xlUp).Row Step 3

'  Cells(rw, 4).Value = Cells(rw, 2).Value

  Cells(rw, 2).Copy Destination:=Cells(rw, 2).Resize(3)

Next rw

End Sub