IFSを自前で実装する
Function IFS(ParamArray par())
Dim i As Integer
IFS = CVErr(xlErrNA)
If UBound(par) Mod 2 = 0 Then
Exit Function
End If
For i = LBound(par) To UBound(par) - 1 Step 2
If par(i) Then
IFS = par(i + 1)
Exit Function
End If
Next
End Function