“XL2000: Early Dates on Office Spreadsheet Component Differ from Excel”. マイクロソフト. 2007年12月8日閲覧。 “In the Microsoft Office Spreadsheet Component, the value 0 evaluates to the date December 30, 1899 and the value 1 evaluates to December 31, 1899. ... In Excel, the value 0 evaluates to January 0, 1900 and the value 1 evaluates to January 1, 1900.”