[1] mso-rotate:0; [Excel 10] (名無しさん [sage])

[2] >>1 [Excel 9]

[3] VML MSO-Rotate Attribute - Win32 apps | Microsoft Docs, stevewhims, 2020-10-25T12:39:56.000Z https://docs.microsoft.com/ja-jp/windows/win32/vml/msdn-online-vml-mso-rotate-attribute