Kami Ekuseru, god Excel, is the name for spreadsheets made to be printed on paper. The IT site @IT defines it as an Excel file made on the premise of printing, with merged cells and ruled lines used to the full and appearance put first. ITmedia describes files in which cells form a grid like graph paper, with one character in each cell.
In December 2020, Mynavi News reported that Kōno Tarō, then minister for administrative reform, had posted on Twitter draft rules for data that machines can read. Two of them were “as a rule, one item of data per cell” and “do not merge cells needlessly.”