（２）２重ループ繰り返しの使い方

（a）各月の計算
合計計算(6行目)・消費税計算(7行目)・税込計算(8行目)を1月から3月までiを使って繰り返す。

繰り返し前
'１月の計算
    Cells(6, 2) = Cells(3, 2) + Cells(4, 2) + Cells(5, 2)
    Cells(7, 2) = Cells(6, 2) * 消費税
    Cells(8, 2) = Cells(6, 2) + Cells(7, 2)
    i = 1
'２月の計算
    Cells(6, 2 + i) = Cells(3, 2 + i) + Cells(4, 2 + i) + Cells(5, 2 + i)
    Cells(7, 2 + i) = Cells(6, 2 + i) * 消費税
    Cells(8, 2 + i) = Cells(6, 2 + i) + Cells(7, 2 + i)
    i = i + 1
'３月の計算
    Cells(6, 2 + i) = Cells(3, 2 + i) + Cells(4, 2 + i) + Cells(5, 2 + i)
    Cells(7, 2 + i) = Cells(6, 2 + i) * 消費税
    Cells(8, 2 + i) = Cells(6, 2 + i) + Cells(7, 2 + i)
    i = i + 1
繰り返し後
'各月の計算
    For i = 0 To 2
        Cells(6, 2 + i) = Cells(3, 2 + i) + Cells(4, 2 + i) + Cells(5, 2 + i)
        Cells(7, 2 + i) = Cells(6, 2 + i) * 消費税
        Cells(8, 2 + i) = Cells(6, 2 + i) + Cells(7, 2 + i)
    Next
（b）大阪・名古屋・東京の計算
合計計算(5列目)・消費税計算(6列目)・税込計算(7列目)を大阪・名古屋・東京までiを使って繰り返す。

繰り返し前

'合計の計算（i=3）
    Cells(3, 2 + i) = Cells(3, 2 + i - 3) + Cells(3, 2 + i - 2) + Cells(3, 2 + i - 1)
    Cells(4, 2 + i) = Cells(4, 2 + i - 3) + Cells(4, 2 + i - 2) + Cells(4, 2 + i - 1)
    Cells(5, 2 + i) = Cells(5, 2 + i - 3) + Cells(5, 2 + i - 2) + Cells(5, 2 + i - 1)
    Cells(6, 2 + i) = Cells(6, 2 + i - 3) + Cells(6, 2 + i - 2) + Cells(6, 2 + i - 1)
    Cells(7, 2 + i) = Cells(7, 2 + i - 3) + Cells(7, 2 + i - 2) + Cells(7, 2 + i - 1)
    Cells(8, 2 + i) = Cells(8, 2 + i - 3) + Cells(8, 2 + i - 2) + Cells(8, 2 + i - 1)
繰り返し後
    For i = 3 To 8
        Cells(i, 5) = Cells(i, 2) + Cells(i, 3) + Cells(i, 4)
    Next
（c）地区の消費税総合計の計算
繰り返し前

'消費税の計算
    Cells(3, 2 + i) = Cells(3, 2 + i - 1) * 消費税
    Cells(4, 2 + i) = Cells(4, 2 + i - 1) * 消費税
    Cells(5, 2 + i) = Cells(5, 2 + i - 1) * 消費税
    Cells(6, 2 + i) = Cells(6, 2 + i - 1) * 消費税
    i = i + 1
'総合計の計算
    Cells(3, 2 + i) = Cells(3, 2 + i - 2) + Cells(3, 2 + i - 1)
    Cells(4, 2 + i) = Cells(4, 2 + i - 2) + Cells(4, 2 + i - 1)
    Cells(5, 2 + i) = Cells(5, 2 + i - 2) + Cells(5, 2 + i - 1)
    Cells(6, 2 + i) = Cells(6, 2 + i - 2) + Cells(6, 2 + i - 1)
繰り返し後
    For i = 3 To 6
        Cells(i, 6) = Cells(i, 5) * 消費税
        Cells(i, 7) = Cells(i, 5) + Cells(i, 6)
    Next