Sub ki141()
For j = 0 To 1
  If j = 0 Then
     c = 4
  Else
     c = 7
  End If
    For i = 10 To 13
        yer1 = Cells(i, c)
        If yer1 < 46 Then
            Cells(i, c + 1) = yer1 + 1988
        Else
            Cells(i, c + 1) = yer1 + 1925
        End If
     Next
Next
End Sub

Sub ki141a()
    Range("E10:E13").Select
    Selection.ClearContents
    Range("H10:H13").Select
    Selection.ClearContents
    Range("B9").Select
End Sub