A.=IF(OR(AND(MOD(A1,4)=0,MOD(A1,100)<>0),MOD(A1,400)=0),""閏年"",""平年"")
B.=IF(OR(AND(MOD(A1,4)=0,MOD(A1,100)<>0),MOD(A1,400)=0),閏年,平年)
C.=IF(OR(AND(MOD(YEAR(NOW()),4)=0,MOD(YEAR(NOW()),100)<>0),MOD(YEAR(NOW()),400)=0),""閏年"",""平年"")
D.=IF(OR(AND(MOD(YEAR(NOW()),4)=0,MOD(YEAR(NOW()),100)<>0),MOD(YEAR(NOW()),400)=0),閏年,平年)