Sub gorod_ulica()

ilstcol = Cells(1, Columns.Count).End(xlToLeft).Column
Range(Cells(2, 1), Cells(Cells(Rows.Count, 3).End(xlUp).Row, 3)).ClearContents
For i = 5 To ilstcol
    If Cells(1, i) = "Город" Then
        ilastrow = Cells(Rows.Count, i).End(xlUp).Row
        For k = 2 To ilastrow
        If Cells(k, i) <> "" Then
        ilastrow2 = Cells(Rows.Count, 2).End(xlUp).Row + 1
        Cells(ilastrow2, 2) = Cells(k, i)
        Cells(ilastrow2, 3) = Cells(k, i + 1)
        Cells(ilastrow2, 1) = Cells(k, i - 1)
        End If
        Next k
    End If
Next i

End Sub