Code

Sub シート別()
    Dim ws As Worksheet, データ As Worksheet
    Dim lastRow As Long
    
    Set ws = Sheets("Sheet1")
    Set データ = Sheets(2)
    
    lastRow = ws.Cells(ws.Rows.Count, "C").End(xlUp).Row
    
    データ.Rows(2).Insert Shift:=xlDown
    
    データ.Range("A2").Resize(1, lastRow - 1).Value = _
    Application.Transpose(ws.Range("C2:C" & lastRow).Value)

End Sub