Sub ColumnSelect() '
 With ActiveCell
    Application.Goto Reference:=.Address(ReferenceStyle:=xlR1C1) & "," & .EntireColumn.Address(ReferenceStyle:=xlR1C1)
    .Activate
  End With
End Sub
Sub RowSelect()
  With ActiveCell
    Application.Goto Reference:=.Address(ReferenceStyle:=xlR1C1) & "," & .EntireRow.Address(ReferenceStyle:=xlR1C1)
    .Activate
  End With
End Sub



Function check_merge()

Dim r As Long, FirstRow As Long, LastRow As Long, FirstCol As Long, LastCol As Long, i As Long, st As String

FirstRow = ActiveSheet.UsedRange.Row
LastRow = ActiveSheet.UsedRange.Rows.Count - 1 + ActiveSheet.UsedRange.Row
For r = LastRow To FirstRow Step -1
RowSelect
  If Rows(r).Hidden = True Or ActiveSheet.Cells(ActiveSheet.Cells.Row, ActiveSheet.Cells.Column) = True Then
    check_merge = "Row " + Str(r)
    Exit Function
  End If
Next r
'=========
FirstCol = ActiveSheet.UsedRange.Column
LastCol = ActiveSheet.UsedRange.EntireColumn.Count - 1 + ActiveSheet.UsedRange.Column
For r = LastCol To FirstCol Step -1
  Address = ActiveSheet.Cells(1, r).Address(False, False)
  For i = 0 To 9
    Address = Replace(Address, i, "")
  Next
  st = Address + ":" + Address
 
  Columns(st).Select
  ColumnSelect
  If Selection.EntireColumn.Hidden = True Or ActiveSheet.Cells(ActiveSheet.Cells.Row, ActiveSheet.Cells.Column) = True Then
    check_merge = "Column " + st
    Exit Function
  End If
Next r

check_merge = ""
End Function