【例】
変換元
※セルはA1とする
73.666(秒)
変換先
00:01:13.666
【やり方】
・変換先のセル(B1とする)に下記式を入力
=A1/(24*60*60)
・B1の書式をユーザ定義で
hh
ss.000
以上！
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