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²Ä2­Ó  (IF(J2="¥¢±Ñ",(ROUND((HOUR(D2-S2)+(MINUTE(D2-S2))/60),2))*60))

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=IF(J2="¦¨¥\",(ROUND((HOUR(S2-Q2)+(MINUTE(S2-Q2))/60),2))*60,(ROUND((HOUR(D2-S2)+(MINUTE(D2-S2))/60),2))*60)

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=IF(J2="¦¨¥\",(ROUND((HOUR(S2-Q2)+(MINUTE(S2-Q2))/60),2))*60,if(J2="¥¢±Ñ",(ROUND((HOUR(D2-S2)+(MINUTE(D2-S2))/60),2))*60,""))
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