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特定の範囲やセル参照が参照するもの、進行中の計算、同じ式のコピー・貼り付けなど、特定のアクションを覚えるのが難しいため、複雑な数式が使用される場合があります。このような場合、複雑な数式に意味のあるコンテキストを与えるLET関数を使用することをお勧めします。
LET関数は、数式内の変数を宣言して値を割り当てるのに役立ちます。変数に名前を付けると、静的な値または計算に基づいた値を割り当てることができます。これにより、数式は必要に応じて名前で変数を参照でき、変数の値は1か所でのみ割り当てられます。変数には名前が付けられ、ペアで値が割り当てられ（name1/value1、name2/value2など）、この関数は最大126の名前/値のペアを処理できます。
詳細な実装については、LET関数を参照してください。