ｺﾒﾝﾄにしたがってﾌﾟﾛｸﾞﾗﾑを修正しました｡
"C:/test/" 以下にある拡張子 txt のﾌｧｲﾙをすべて処理します｡

数値のｴﾗｰﾁｪｯｸを行い､sheet1に結果を記入するようになっています｡
ｴﾗｰｼｰﾄの各行の内容は下記の通り｡

なお､ｴﾗｰが発生しても修正ﾙｰﾙが分からないので､そのまま置換します｡

｢空白｣というのは､半角空白文字が1文字あると解釈しました｡
空白文字のｴﾗｰﾁｪｯｸはしていません｡強制的に空白文字が入るようになっています｡

Option Explicit

Public Grow As Integer

'ｴﾗｰﾒｯｾｰｼﾞ記入
Sub putError(path As String, fname As String, ln As Integer, msg As String)
 Dim sheet As Worksheet
 Set sheet = Worksheets("Sheet1")
 sheet.Cells(Grow, 1).Value = path
 sheet.Cells(Grow, 2).Value = fname
 sheet.Cells(Grow, 3).Value = ln
 sheet.Cells(Grow, 4).Value = msg
 Grow = Grow + 1
End Sub

'整数ﾊﾞﾘﾃﾞｰｼｮﾝﾁｪｯｸ
Function hogeint(x As Variant, a As Integer, b As Integer) As Boolean
 Dim d As Double
 Dim n As Integer
 hogeint = False
 If (IsNumeric(x)) Then
 d = CDbl(x)
 n = Round(d, 0)
 If (d <> n) Then
 hogeint = False
 ElseIf (n < a Or n > b) Then
 hogeint = False
 Else
 hogeint = True
 End If
 End If
End Function

'1行処理
Function lineconv(str As String, ln As Integer, path As String, fname As String) As String
 Dim items As Variant
 Dim i As Integer
 Dim flag As Boolean
 
 flag = True
 items = Split(str, vbTab)
  'C(数値) 0又は1
 If (hogeint(items(2), 0, 1) = False) Then
 Call putError(path, fname, ln, "C列が0又は1でない")
 flag = False
 End If
  'F(数値) 1から12までの整数
 If (hogeint(items(5), 1, 12) = False) Then
 Call putError(path, fname, ln, "F列が1から12までの整数でない")
 flag = False
 End If
  'H(数値) 0のみ
 If (hogeint(items(7), 0, 0) = False) Then
 Call putError(path, fname, ln, "H列が0ではない")
 flag = False
 End If
  'I(数値) 2桁の整数
 If (hogeint(items(8), 0, 99) = False) Then
 Call putError(path, fname, ln, "I列が2桁の整数ではない")
 flag = False
 End If
  'J(数値) 2桁の整数
 If (hogeint(items(9), 10, 99) = False) Then
 Call putError(path, fname, ln, "J列が2桁の整数ではない")
 flag = False
 End If
  'N(数値) 1のみ
 If (hogeint(items(13), 1, 1) = False) Then
 Call putError(path, fname, ln, "N列が1ではない")
 flag = False
 End If
  'R(数値) 3桁の整数
 If (hogeint(items(17), 100, 999) = False) Then
 Call putError(path, fname, ln, "J列が2桁の整数ではない")
 flag = False
 End If
  '
 If (flag) Then
 items(3) = " "  'D(空白)
 items(4) = " "  'E(空白)
 items(10) = " "  'K(空白)
 items(11) = " "  'L(空白)
 items(12) = " "  'M(空白)
 lineconv = items(0)
 End If
 lineconv = items(0)
 For i = 1 To 17
 lineconv = lineconv & vbTab & items(i)
 Next i
 lineconv = lineconv & vbTab & " "
End Function

'処理実行
Sub hogeconv(path As String, fname As String)
 Dim ln As Integer
 Dim buf As String
 Dim fname1 As String, fname2 As String
 fname1 = path & fname
 fname2 = path & fname & ".$$$"
 Open fname1 For Input As #1
 Open fname2 For Output As #2
 ln = 1
 Do Until EOF(1)
 Line Input #1, buf
 Print #2, lineconv(buf, ln, path, fname)
 ln = ln + 1
 Loop
 Close #1
 Close #2
 Kill fname1  'ｵﾘｼﾞﾅﾙ･ﾌｧｲﾙ削除
 Name fname2 As fname1
End Sub

'ﾌｧｲﾙ探索＋処理実行
Sub searchFileAndGo(path As String, ext As String)
 Dim fcol As Object, re As Object
 Dim flist As Variant, remat As Variant
 Dim pat As String
  'ｻﾌﾞﾃﾞｨﾚｸﾄﾘ探索
 Set fcol = CreateObject("Scripting.FileSystemObject").GetFolder(path).SubFolders
 For Each flist In fcol
 Call searchFileAndGo(path & flist.Name & "/", ext)
 Next flist
 Set fcol = Nothing
  '処理対象ﾌｧｲﾙ探索＋処理実行
 Set fcol = CreateObject("Scripting.FileSystemObject").GetFolder(path).Files
 Set re = CreateObject("VBScript.RegExp")
 pat = "\." & ext & "$"
 With re
 .Pattern = pat
 .IgnoreCase = True
 .Global = True
 For Each flist In fcol
 Set remat = .Execute(flist.Name)
 If remat.Count > 0 Then Call hogeconv(path, flist.Name)
 Next flist
 End With
 Set re = Nothing
 Set fcol = Nothing
End Sub


Sub main()
 Grow = 1
 Call searchFileAndGo("D:/あいう/", "txt")
End Sub