E3{=IFERROR(SUM((0&SUBSTITUTE(B3:D3,MID(LOOKUP("座",B3:D3),COUNT(0/MID(LOOKUP("座",B3:D3),1,ROW($1:$9)))+1,9),))*{1,1,-1})&MID(LOOKUP("座",B3:D3),COUNT(0/MID(LOOKUP("座",B3:D3),1,ROW($1:$9)))+1,9),"")
另解{=IFERROR(-LOOKUP(9,-(0&MID(B3,1,ROW($1:$9))))+-LOOKUP(9,-(0&MID(C3,1,ROW($1:$9))))--LOOKUP(9,-(0&MID(D3,1,ROW($1:$9))))&MID(LOOKUP("座",B3:D3),COUNT(0/MID(LOOKUP("座",B3:D3),1,ROW($1:$9)))+1,9),"")
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