in.txt

aaaaaaaa	bbbbb	cccccc	dddddddd	eeeeee	10/01	10/02	10/03	10/04	10/05	10/06	10/07	10/08	10/09	10/10	10/11	10/12	10/13	10/14	10/15	10/16	10/17	10/18	10/19	10/20	10/21	10/22	10/23	10/24	10/25	10/26	10/27	10/28	10/29	10/30	10/31	11/01	11/02	11/03	11/04	11/05	11/06	11/07	11/08	11/09	11/10	11/11	11/12	11/13	11/14	11/15	11/16	11/17	11/18	11/19	11/20	11/21	11/22	11/23	11/24	11/25	11/26	11/27	11/28	11/29	11/30
00000000	1111111	22222222	ああああああああああああああああああああああああああああああああああああああああああああああ	3	1	×	×	×	×	×	1	1	1	1	×	×	×	×	1	1	1	×	×	×	1	×	×	×	×	1	1	1	1	1	1	×	×	1	1	1	1	×	1	1	1	1	1	1	1	×	×	1	1	×	1	1	1	×	×	×	1	1	1	×	1

out.csv.txt

aaaaaaaa,bbbbb,cccccc,dddddddd,eeeeee,10/01,10/02,10/03,10/04,10/05,10/06,10/07,10/08,10/09,10/10,10/11,10/12,10/13,10/14,10/15,10/16,10/17,10/18,10/19,10/20,10/21,10/22,10/23,10/24,10/25,10/26,10/27,10/28,10/29,10/30,10/31,11/01,11/02,11/03,11/04,11/05,11/06,11/07,11/08,11/09,11/10,11/11,11/12,11/13,11/14,11/15,11/16,11/17,11/18,11/19,11/20,11/21,11/22,11/23,11/24,11/25,11/26,11/27,11/28,11/29,11/30
00000000,1111111,22222222,ああああああああああああああああああああああああああああああああああああああああああああああ,3,1,×,×,×,×,×,1,1,1,1,×,×,×,×,1,1,1,×,×,×,1,×,×,×,×,1,1,1,1,1,1,×,×,1,1,1,1,×,1,1,1,1,1,1,1,×,×,1,1,×,1,1,1,×,×,×,1,1,1,×,1

teratail.py

# -*- coding: utf-8 -*-
import codecs
import sys
import csv
import re


if __name__ == "__main__":
  
    fp = open('out.csv.txt', 'aw')
    f = codecs.open("in.txt","r",encoding='utf-8')

    rows1=[]
    for row in f:
        row = row.strip()
        rows = re.split('\t',row)
        rows1.append(rows)
        print rows1

    w = csv.writer(fp,delimiter=',')
    for r in rows1:
        r = [s.encode('utf-8') for s in r]
        w.writerow(r)
        f.close()