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。
ROW([reference])The ROW function returns the row number of a specified cell reference. If the reference argument is omitted, the function returns the row number of the cell where the formula is entered.
=ROW(A5)結果: 5
Returns the row number of cell A5.
=ROW()結果: 1
Returns the row number of the cell containing the formula (assuming it is in row 1).
If you provide a range, ROW returns the row number of the first cell in that range.