A.=IF(MID(OR(MOD(YEAR(TODAY()),4)=0,MOD(YEAR(TODAY()),100)<>0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"")
B.=IF(OR(AND(MOD(YEAR(TODAY()),4)<>0,MOD(YEAR(TODAY()),100)=0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"")
C.=IF(AND(OR(MOD(YEAR(TODAY()),4)<>0,MOD(YEAR(TODAY()),100)=0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"")
D.=IF(OR(AND(MOD(YEAR(TODAY()),4)=0,MOD(YEAR(TODAY()),100)<>0),MOD(YEAR(TODAY()),400)=0),""閏年"",""平年"")