rowIndex = 4 ' セットを開始する行のインデックス
For Each record In records
Cells(rowIndex, 2).Value = record("文字列_1行_1")("value")
Cells(rowIndex, 3).Value = record("文字列_1行_2")("value")
Cells(rowIndex,4).Value = record("日付")("value")
rowIndex = rowIndex + 1
Next record
For Each record In records
Cells(rowIndex, 2).Value = record("文字列__1行_")("value")
Dim item As Variant
For Each item In record("カテゴリー")("value")
Debug.Print item
Next item
rowIndex = rowIndex + 1
Next record