>>714
並べて書けば良い

For r = Cells(Rows.Count, "GJ").End(xlUp).Row To 2 Step -1
If Cells(r, "GJ").Value = "X" Then
Cells(r, "GJ").Offset.(0, -107).Interior.Color = RGB(255, 255, 0)
Cells(r, "GJ").Offset.(0, -106).Interior.Color = RGB(255, 255, 0)
End if
Next r

ってかオフセットよりcolumn直接書いたほうが見やすい様な?まぁどっちでもいいけど

For r = Cells(Rows.Count, "GJ").End(xlUp).Row To 2 Step -1
If Cells(r, "GJ").Value = "X" Then
Cells(r, "CG").Interior.Color = RGB(255, 255, 0)
Cells(r, "CH").Interior.Color = RGB(255, 255, 0)
End if
Next r