半成品

Sub readCsv()
    Dim filePath  As String
    filePath = Sheet1.Cells(2, 3).Value
    'MsgBox (filePath)
    Sheet2.Rows().Clear
   
    Dim TextLine
    Dim rowLine As Integer
    Dim lineArray() As String
       
    changeRow = False
    rowLine = 1
    Dim startNewLineFlg As Boolean
    Dim endNewLineFlg As Boolean
    Dim lineArr() As String
    Dim columnArr() As String
    Dim columnNum As Integer
    'MsgBox (TextGetByFile(filePath))
   
    lineArr = Split(TextGetByFile(filePath), Chr(34) & vbCrLf)
   
    For i = 1 To UBound(lineArr)
        columnArr = Split(lineArr(i), ",")
        For j = 1 To UBound(columnArr)
            Sheet2.Cells(i, j).Value = Mid(columnArr(j - 1), 2, Len(columnArr(j - 1)) - 2)
        Next
    Next
End Sub
Sub makeCsv()
Dim filePath  As String
    filePath = Sheet1.Cells(4, 3).Value
    cl = Sheet2.Range("AV" & Sheet2.UsedRange.Row).End(xlToLeft).Column
    rw = Sheet2.Cells(65536, Sheet2.UsedRange.Column).End(xlUp).Row
    Dim allStr As String
    Dim lineStr As String
    lineStr = ""
    allStr = ""
   
    For i = 1 To rw
        For j = 1 To cl
            If lineStr = "" Then
                lineStr = """" & Sheet2.Cells(i, j).Value & """"
            Else
                lineStr = lineStr & ",""" & Sheet2.Cells(i, j).Value & """"
            End If
               
        Next
       
        If allStr = "" Then
            allStr = lineStr
        Else
            allStr = allStr & Chr(34) & vbCrLf & lineStr
        End If
        lineStr = ""
    Next
   
    MsgBox (allStr)
   
    Open filePath For Output As #1
    Print #1, allStr
    Close #1
   
End Sub

Private Sub WriteOut(strPath As String, str As String)
    If Not Dir(strPath, vbDirectory) = vbNullString Then
        Kill (strPath)
    End If
   
    Dim ibufsize As Long
    Dim irst
End Sub

Public Function TextGetByFile(ByVal pFileName As String) As String
    Dim tOutText     As String
    Dim tBytes()     As Byte
    tBytes() = BytesGetByFile(pFileName)
    tOutText = StrConv(tBytes(), vbUnicode)
    TextGetByFile = tOutText
End Function

Public Sub TextPutToFile(ByVal pFileName As String, ByRef pText As String, Optional ByVal pFillFile As Boolean = False)
    Dim tBytes()     As Byte
    tBytes() = StrConv(pText, vbFromUnicode)
    BytesPutToFile pFileName, pBytes(), pFillFile
End Sub

Public Function BytesGetByFile(ByVal pFileName As String) As Byte()
    Dim tOutBytes()     As Byte
    Dim tOutBytes_Length     As Long
    Dim tFileNumber     As Integer
    tFileNumber = FreeFile
    Open pFileName For Binary As #tFileNumber
        Dim tFileSize     As Long
        tFileSize = LOF(tFileNumber)
        tOutBytes_Length = tFileSize - 1
        ReDim tOutBytes(tOutBytes_Length)
        Get tFileNumber, 1, tOutBytes()
    Close #tFileNumber
    BytesGetByFile = tOutBytes()
End Function

Public Sub BytesPutToFile(ByVal pFileName As String, ByRef pBytes() As Byte, Optional ByVal pFillFile As Boolean = False)
    Dim tFileNumber     As Integer
    tFileNumber = FreeFile
    If pFillFile Then
        Open pFileName For Output As #tFileNumber
        Close #tFileNumber
    End If
    tFileNumber = FreeFile
    Open pFileName For Binary As #tFileNumber
        Put tFileNumber, 1, pBytes()
    Close #tFileNumber
End Sub