On VB.NET the multilingual resource for MenuStrip is not applied to the drop down down submenu . Take a look at the pic to know more clearly
If any mistakes in the questions , I apologize
Here is my code snippet
For Each item As ToolStripItem In MenuStrip1.Items
    If TypeOf item Is ToolStripDropDownItem Then
        For Each dropDownItem As ToolStripItem In CType(item, ToolStripDropDownItem).DropDownItems
            resources.ApplyResources(dropDownItem, dropDownItem.Name, New CultureInfo(Lang))
        Next
    End If
    If TypeOf item Is ToolStripMenuItem Then
        For Each child As ToolStripItem In CType(item, ToolStripMenuItem).DropDownItems
            resources.ApplyResources(child, child.Name, New CultureInfo(Lang))
        Next
    End If
    resources.ApplyResources(item, item.Name, New CultureInfo(Lang))
Next

I have also tried this code but it seems nothing to change i.e i have cleared a small error and the output is the same as in the picture
            If TypeOf item Is ToolStripMenuItem Then
                For Each child As ToolStripMenuItem In CType(item, ToolStripMenuItem).DropDownItems
                    For Each dropDownItem As ToolStripItem In CType(item, ToolStripDropDownItem).DropDownItems
                        resources.ApplyResources(child, child.Name, New CultureInfo(Lang))
                    Next
                    resources.ApplyResources(child, child.Name, New CultureInfo(Lang))
                    Next
            End If
            resources.ApplyResources(item, item.Name, New CultureInfo(Lang))
        Next