Quelle  merged-cells.xml

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:o="urn:schemas-microsoft-com:office:office"
 xmlns:x="urn:schemas-microsoft-com:office:excel"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:html="http://www.w3.org/TR/REC-html40">
 <DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
  <Author>Kohei Yoshida</Author>
  <LastAuthor>Kohei Yoshida</LastAuthor>
  <Created>2016-12-15T03:48:24Z</Created>
  <LastSaved>2016-12-15T03:54:21Z</LastSaved>
  <Version>15.00</Version>
 </DocumentProperties>
 <OfficeDocumentSettings xmlns="urn:schemas-microsoft-com:office:office">
  <AllowPNG/>
 </OfficeDocumentSettings>
 <ExcelWorkbook xmlns="urn:schemas-microsoft-com:office:excel">
  <WindowHeight>14385</WindowHeight>
  <WindowWidth>24000</WindowWidth>
  <WindowTopX>0</WindowTopX>
  <WindowTopY>0</WindowTopY>
  <RefModeR1C1/>
  <ProtectStructure>False</ProtectStructure>
  <ProtectWindows>False</ProtectWindows>
 </ExcelWorkbook>
 <Styles>
  <Style ss:ID="Default" ss:Name="Normal">
   <Alignment ss:Vertical="Bottom"/>
   <Borders/>
   <Font ss:FontName="Calibri" x:Family="Swiss" ss:Size="11" ss:Color="#000000"/>
   <Interior/>
   <NumberFormat/>
   <Protection/>
  </Style>
  <Style ss:ID="s17">
   <Interior ss:Color="#FCE4D6" ss:Pattern="Solid"/>
  </Style>
  <Style ss:ID="s22">
   <Alignment ss:Horizontal="Center" ss:Vertical="Bottom"/>
   <Interior ss:Color="#EDEDED" ss:Pattern="Solid"/>
  </Style>
  <Style ss:ID="s23">
   <Alignment ss:Horizontal="Center" ss:Vertical="Bottom"/>
   <Interior ss:Color="#FFF2CC" ss:Pattern="Solid"/>
  </Style>
  <Style ss:ID="s24">
   <Alignment ss:Horizontal="Center" ss:Vertical="Bottom"/>
   <Interior ss:Color="#F8CBAD" ss:Pattern="Solid"/>
  </Style>
  <Style ss:ID="s25">
   <Alignment ss:Horizontal="Center" ss:Vertical="Bottom"/>
   <Interior ss:Color="#F4B084" ss:Pattern="Solid"/>
  </Style>
  <Style ss:ID="s26">
   <Alignment ss:Horizontal="Center" ss:Vertical="Bottom"/>
   <Interior ss:Color="#FFFF00" ss:Pattern="Solid"/>
  </Style>
 </Styles>
 <Worksheet ss:Name="Sheet1">
  <Table ss:ExpandedColumnCount="6" ss:ExpandedRowCount="6" x:FullColumns="1"
   x:FullRows="1" ss:DefaultRowHeight="15">
   <Row>
    <Cell ss:StyleID="s17"><Data ss:Type="Number">1</Data></Cell>
    <Cell ss:MergeAcross="1" ss:StyleID="s22"><Data ss:Type="Number">2</Data></Cell>
    <Cell ss:MergeAcross="2" ss:StyleID="s23"><Data ss:Type="Number">3</Data></Cell>
   </Row>
   <Row>
    <Cell ss:MergeDown="1" ss:StyleID="s24"><Data ss:Type="Number">2</Data></Cell>
   </Row>
   <Row>
    <Cell ss:Index="3" ss:MergeAcross="3" ss:MergeDown="3" ss:StyleID="s26"><Data
      ss:Type="String">merged cell</Data></Cell>
   </Row>
   <Row>
    <Cell ss:MergeDown="2" ss:StyleID="s25"><Data ss:Type="Number">3</Data></Cell>
   </Row>
  </Table>
  <WorksheetOptions xmlns="urn:schemas-microsoft-com:office:excel">
   <PageSetup>
    <Header x:Margin="0.3"/>
    <Footer x:Margin="0.3"/>
    <PageMargins x:Bottom="0.75" x:Left="0.7" x:Right="0.7" x:Top="0.75"/>
   </PageSetup>
   <Print>
    <ValidPrinterInfo/>
    <VerticalResolution>0</VerticalResolution>
   </Print>
   <Selected/>
   <Panes>
    <Pane>
     <Number>3</Number>
     <ActiveRow>8</ActiveRow>
     <ActiveCol>5</ActiveCol>
    </Pane>
   </Panes>
   <ProtectObjects>False</ProtectObjects>
   <ProtectScenarios>False</ProtectScenarios>
  </WorksheetOptions>
 </Worksheet>
</Workbook>