Kobinierte Bedingung mit <> ?

Private Sub Workbook_SheetChange(ByVal Sh As Object, ByVal Target As Range)
Dim BER As Range
'Prüfung des Tabellenblattes, z.B.:
'If Left(Sh.Name, 7) = "Tabelle" Then
If Right(Sh.Name, 2) = "Mt" Then Exit Sub
If Len(Sh.Name) > 2 Then    'wird bei Files Tage 01 - 31 nicht ausgeführt
If Not Intersect(Target, Sh.Range("j5")) Is Nothing Then
With Target
If UCase(.Value) = "JPY" Then
Sh.Range("j14:j44,j47").NumberFormat = "#,##0;-#,##0;"
Sh.Range("r14:r44,r47").NumberFormat = "#,##0;-#,##0;"
Else
Sh.Range("j14:j44,j47").NumberFormat = "#,##0.00;-#,##0.00;"
Sh.Range("r14:r44,r47").NumberFormat = "#,##0.00;-#,##0.00;"
End If
End With
End If
End If
End Sub