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     ▼隼 さん 
 
単純なミスだけ、直してみました。 
 
Sub 引き算() 
  
  Dim lastgyou As Integer 
  Dim i    As Integer 
  Dim j    As Integer 
  Dim atai   As Integer 
  
  Sheets("Sheet1").Select 
  ActiveSheet.Range("A1").End(xlDown).Select 
  lastgyou = ActiveCell.Row 
  For i = 1 To lastgyou - 1 
  atai = ActiveSheet.Cells(i, 1).Value 
   For j = i + 1 To lastgyou 
    If atai = ActiveSheet.Cells(j, 1).Value Then 
      Range("C" & i) = Range("B" & i) - Range("B" & j) 
       If Range("C" & i) < 0 Then 
         Range("A" & i).Interior.ColorIndex = 3 
         Range("A" & j, "B" & j).Delete 
       End If 
     End If 
    Next 
   Next 
End Sub 
 
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