Sub TEST()
With Application.ActiveSheet
'100回繰り返し
For RR = 1 To 100
'1,11,21・・・
.Cells(1 + (RR - 1) * 10, "A").Resize(10, 1).Copy
'形式を選択して貼り付け→行列を入れ替える
.Cells(RR, 2).PasteSpecial Paste:=xlPasteAll, Transpose:=True
Next
End With
Application.CutCopyMode = False
End Sub