50

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マクロなら可能です。
ＶＢＡ標準モジュールに貼り付けてマクロを実行してみてください。
Sub test()

G = Cells(65536, 2).End(xlUp).Row
For X = 4 To G
If Cells(X, 3) = "" Then
If Cells(X, 4) = "" Then
Range(Cells(X, 6), Cells(X, 36)).Select
Selection.ClearContents
With Selection
.HorizontalAlignment = xlGeneral
.VerticalAlignment = xlCenter
.WrapText = False
.Orientation = 0
.AddIndent = False
.IndentLevel = 0
.ShrinkToFit = False
.ReadingOrder = xlContext
.MergeCells = False
End With
End If
End If
If Cells(X, 3) <> "" Then
If Cells(X, 4) <> "" Then
S = Cells(X, 3)
E = Cells(X, 4)
Range(Cells(X, S + 5), Cells(X, E + 5)).Select
With Selection
.HorizontalAlignment = xlDistributed
.VerticalAlignment = xlCenter
.WrapText = False
.Orientation = 0
.AddIndent = False
.IndentLevel = 0
.ShrinkToFit = False
.ReadingOrder = xlContext
.MergeCells = True
End With
Cells(X, S + 5) = Cells(X, 2)
End If
End If
Next X
End Sub