T. Saito established a ramification theory for ring extensions of complete intersection. We show that for a Henselian valuation ring A with field of fractions K and for a finite Galois extension L of K, the integral closure B of A in L is a filtered union of subrings of B which are of complete intersection over A. By this, we can obtain a ramification theory of Henselian valuation rings as the limit of the ramification theory of Saito. Our theory generalizes the ramification theory of complete discrete valuation rings of Abbes-Saito. We study "defect extensions" which are not treated in these previous works.