ツリー罫線 案(サンプル)

Sub 罫線案()
Dim st As Worksheet
Set st = Worksheets("sheet1")

Dim myRegion As Variant
myRegion = Range("A1").CurrentRegion

Dim z, x, j As Long
For j = LBound(myRegion, 2) To UBound(myRegion, 2)

z = st.Cells(Rows.Count, j).End(xlUp).row
x = st.Cells(1, j).End(xlDown).row
    Dim i As Long
    For i = z To x Step -1
        With st.Cells(i, j)
            If .Value = "" Then
                .Value = "│"
            End If
        End With
    Next
    
Next j
End Sub