Sub TEST2()
Dim WBN As String, Wsh As String
WBN = "BOOK2" 'ActiveWorkbook.Name
Wsh = "Sheet2" 'ActiveSheet.Name
With Workbooks(WBN).Sheets(Wsh)
For i = 1 To .Range("A65536").End(xlUp).Row
If .Cells(i, "A").PrefixCharacter = "'" Then
.Cells(i, "B").Value = "接頭辞 有り"
Else
.Cells(i, "B").Value = "接頭辞 無し"
End If
Next
End With
End Sub