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' 収入専用
Function 科目別収入集計(科目)
    Dim rowsData As Long '行数カウント用の変数
    rowsData = Worksheets("現金出納帳").Cells(Rows.Count, 1).End(xlUp).Row '最後の行数を取得
    'Debug.Print rowsData
    Dim total As Long
    Dim i As Long
    For i = 5 To rowsData
       If Worksheets("現金出納帳").Cells(i, 3).Value = 科目 Then
            lineVal = Worksheets("現金出納帳").Cells(i, 5).Value
            'Debug.Print Worksheets("現金出納帳").Cells(i, 5).Value
            total = total + lineVal
       End If
    Next i
    'Debug.Print total
    科目別収入集計 = total
End Function
' 支出専用
Function 科目別支出集計(科目)
    Dim rowsData As Long
    rowsData = Worksheets("現金出納帳").Cells(Rows.Count, 1).End(xlUp).Row
    Dim total As Long
    Dim i As Long
    For i = 5 To rowsData
       If Worksheets("現金出納帳").Cells(i, 3).Value = 科目 Then
            lineVal = Worksheets("現金出納帳").Cells(i, 6).Value
            total = total + lineVal
       End If
    Next i
    科目別支出集計 = total
End Function
=科目別収入集計("雑収入")
=科目別支出集計("雑費")