Rem http://ist.ksc.kwansei.ac.jp/~tutimura/vnlookup/ by N. Tsuchimura on 2017/07/12
Public Function VnLOOKUP(value_to_find, search_range As Range, column_number As Long, nth As Long)
    Dim r1 As Range, r2 As Range
    Set r1 = search_range.Find(What:=value_to_find, LookIn:=xlValues, LookAt:=xlWhole)
    Set r2 = r1
    If Not r2 Is Nothing Then
        For i = 2 To nth
            Set r2 = search_range.Find(What:=value_to_find, After:=r2, LookIn:=xlValues, LookAt:=xlWhole)
            If r1.Address = r2.Address Then
                Set r2 = Nothing
                Exit For
            End If
        Next
    End If
    
    If r2 Is Nothing Then
        VnLOOKUP = " "
    Else
        VnLOOKUP = search_range.Cells(1 + (r2.Row - search_range.Row), column_number).MergeArea
    End If
End Function