Sub ޸ȯ()

    Dim Ʈ As Worksheet
    Dim ޸ As Comment
    Dim  As Single
    
    On Error Resume Next
    
    For Each Ʈ In ThisWorkbook.Worksheets

        For Each ޸ In Ʈ.Comments
            
             = ޸.Shape.Fill.Transparency
            
            If  = 0 Then
            
                ޸.Shape.Fill.Transparency = 0.7
                
            Else
            
                ޸.Shape.Fill.Transparency = 0
        
            End If
        
        Next ޸

    Next Ʈ

End Sub
