この関数は Google スプレッドシートでも Excel と同じように機能します。構文も引数も同じです。
NOT(logical)The NOT function returns TRUE if the argument is FALSE, and FALSE if the argument is TRUE. It is typically used to invert the result of another logical test within a formula.
=NOT(TRUE)結果: FALSE
Returns FALSE because the input is TRUE.
=NOT(10>20)結果: TRUE
The expression 10>20 is FALSE, so NOT reverses it to TRUE.
Excel treats 0 as FALSE and any non-zero number as TRUE.