function limit40(str) {
  if (lenB(str) < 40) {
    return len(str);
  }
  for (i = 21; i <= 40; i++) {
    if (lenB(left(str, i)) > 40) {
      return (i - 1);
    }
  }
  return 40;
}

SelLeft = 1;
SelRight = 7;
CutCol();

SelLeft = 8;
SelRight = 18;
CutCol();

SelLeft = 9;
SelRight = Right;
CutCol();

InsertCol(1);
for (y = 2; y <= Bottom; y++) {
  [1,y] = [3,y];
  [3,y] = [8,y];
}
DeleteCol(8);

[1,1] = "郵便番号";
[2,1] = "届け先氏名";
[3,1] = "敬称";
[4,1] = "住所1行目";
[5,1] = "住所2行目";
[6,1] = "住所3行目";
[7,1] = "住所4行目";
[8,1] = "内容品";

for (y = 2; y <= Bottom; y++) {
  address = str([4,y]);
  p = limit40(address);
  [4,y] = left(address, p);

  address = mid(address, p + 1);
  p = limit40(address);
  [5,y] = left(address, p);

  address = mid(address, p + 1);
  p = limit40(address);
  [6,y] = left(address, p);

  address = mid(address, p + 1);
  [7,y] = address;
}