>>83
Sub TEST4()
　　Dim S1 As Worksheet, S2 As Worksheet
　　Dim r1 As Long, r2 As Long

　　Set S1 = Worksheets("Sheet1")
　　Set S2 = Worksheets("Sheet2")
　　r2 = 1

　　For r1 = 1 To 48400 Step 220
　　　　S2.Range("A" & r2 & ":HL" & r2) = WorksheetFunction.Transpose(S1.Range("J" & r1 & ":J" & r1 + 219))
　　　　r2 = r2 + 1
　　Next
End Sub