VBA(数式)

' 結合セルの解除+結合セルに入っていた値を解除前のセルに挿入
Sub UnmergeCells()
  Dim rng As Range
  
  For Each rng In ActiveSheet.UsedRange
    If rng.MergeCells Then
        rng.MergeArea.UnMerge
        rng.MergeArea.Value = rng.MergeArea.Resize(1, 1).Value
    End If
  Next
End Sub