Sub セル構成を2行3列に()
Application.DisplayAlerts = False
Application.ScreenUpdating = False
　j = 2 '←ここで何列おき
　Set rng = ActiveSheet.UsedRange
　For i = rng.Columns.Count To 8 Step -1
rng.Cells(10,i).Resize(10,j).EntireColumn.Insert　　Next　　Set rng = Nothing
Range("G10", "I510").Merge Across:=True
Range("J10", "L510").Merge Across:=True
Range("M10", "O510").MergeAcross:=True
Range("P10", "R510").Merge Across:=True
Range("S10", "U510").Merge Across:=True
Range("V10", "X510").Merge Across:=True
Range("Y10", "AA510").MergeAcross:=True
Range("AB10", "AD510").Merge Across:=True
Range("AE10", "AG510").Merge Across:=True
Range("AH10", "AJ510").Merge Across:=True