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Sub myProc()
Dim l As Integer
With Sheet1
For i = 1 To .[A65530].End(xlUp).Row
If UBound(Split(.Range("A" & i), "、")) Then
l = CInt(Split(.Range("A" & i), "、")(0))
Cells(l, 1) = .Range("A" & i)
Else
Cells(l, Range("IV" & l).End(xlToLeft).Column + 1) = .Range("A" & i)
End If
Next i
End With
End Sub