https://bugs.documentfoundation.org/show_bug.cgi?id=161301

--- Comment #5 from Eike Rathke <[email protected]> ---
What is there even stored in the file?

    <numFmt numFmtId="176"
formatCode="[$]ggge&quot;年&quot;m&quot;月&quot;d&quot;日&quot;;@"
x16r2:formatCode16="[$-ja-JP-x-gannen]ggge&quot;年&quot;m&quot;月&quot;d&quot;日&quot;;@"/>

A x16r2:formatCode16 attribute?!?
Of course we read only the formatCode attribute. The OOXML ECMA standard does
not have formatCode16.

Seems to be
https://learn.microsoft.com/en-us/openspecs/office_standards/ms-xlsx/8c82391e-f128-499a-80a1-734b8504f60e

For formatCode="[$]..." we maybe could ignore the lone single stray leading
"[$]" so at least the remaining format code would be valid (and the Gengou
calendar would be switched to due to the GGGE sequence), but it lost its locale
designator, which already Excel didn't save, so it would work only in a default
ja-JP locale.

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