.csv として保存しても Unicode は保持されないため、こちらのようなマクロを使用して、テキスト ファイル内のタブをパイプに置き換えてみてください。を使用して呼び出すことができます
call TextFileReplace("C:\temp\test.txt","C:\temp\test2.txt",vbtab,"|")
Public Sub TextFileReplace(ByVal sFile As String, ByVal sNewFile As String, ByVal sFind As String, ByVal sReplace As String)
Dim iFile As Integer
Dim sTextBuffer As String
'
' Get the next available file handle
iFile = FreeFile
' Open the source file (sFile) for read access
Open sFile For Binary Access Read As iFile
' Create a buffer that will hold the contents of the file
sTextBuffer = Space(LOF(iFile))
' Read the contents of the file into the buffer
Get #iFile, , sTextBuffer
' Close the file
Close iFile
' Use the "Replace" function to replace all instances of
' (sFind) in the buffer with the value in (sReplace)
sTextBuffer = Replace(sTextBuffer, sFind, sReplace)
' Get the next available file handle
iFile = FreeFile
' Open/Create the new file for write access
Open sNewFile For Binary Access Write As iFile
' Write the modified buffer contents to the file
Put #iFile, , sTextBuffer
' Close the file
Close iFile
End Sub