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1. Option Explicit
   
2. Private Sub CommandButton1_Click()
   
3.     Dim sh1, sh2 As Worksheet
   
4.     Dim i, j, endRow, endCol As Integer
   
5.     Set sh1 = Sheets("¤u§@ªí1")
   
6.     Set sh2 = Sheets("¤u§@ªí2")
   
7.     endRow = sh1.[A65536].End(xlUp).Row
   
8.     endCol = sh1.[IV2].End(xlToLeft).Column
   
9.     sh1.[A:B].Copy sh2.[A1]
   
10.     sh1.[1:1].Copy sh2.[A1]
    
11.    
    
12.     For i = 3 To endCol
    
13.         For j = 2 To endRow
    
14.             sh2.Cells(j, i) = sh1.Cells(j, i) - sh1.Cells(j, 1) - sh1.Cells(j, 2) Mod 10
    
15.         Next
    
16.     Next
    
17. End Sub

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    endRow = sh1.[A65536].End(xlUp).Row
   
    '.Column ¡÷ «DªÅ¥Õ®æ ªº Ä渹(¼Æ¦r)
    endCol = sh1.[IV2].End(xlToLeft).Column
   
    '½Æ»s ÄæA¡BÄæB ¨ì sh2
    sh1.[A:B].Copy sh2.[A1]
   
    '½Æ»s ²Ä¤@¦C ¨ì sh2
    sh1.[1:1].Copy sh2.[A1]
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For i = 3 To endCol
        For j = 2 To endRow
    if ¬O¤å¦r then(½Ð°Ý³o¨à«ç»ò¤U«ü¥O???
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           sh2.Cells(j, i) = sh1.Cells(j, i)
     ELSE
            sh2.Cells(j, i) = sh1.Cells(j, i) - sh1.Cells(j, 1) - sh1.Cells(j, 2) Mod 10
END IF
        Next

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¦^´_ 7# brabus
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1. Option Explicit
   
2. Sub Ex()
   
3.     Dim Ar(), xRow As Integer, xCol As Integer
   
4.     Ar = Sheets("¤u§@ªí1").UsedRange.Value
   
5.     For xRow = 2 To UBound(Ar)                '¦P¤u§@ªí¤Wªº¦C
   
6.         For xCol = 3 To UBound(Ar, 2)         '¦P¤u§@ªí¤WªºÄæ
   
7.             If IsNumeric(Ar(xRow, xCol)) Then '¬O¼Æ¦r
   
8.                 Ar(xRow, xCol) = Ar(xRow, xCol) - Ar(xRow, 1) - Ar(xRow, 1) Mod 10
   
9.             End If
   
10.         Next
    
11.     Next
    
12.     Sheets("¤u§@ªí2").Range("A1").Resize(UBound(Ar), UBound(Ar, 2)) = Ar
    
13. End Sub

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