Option Explicit

Sub text_output()
    Dim intFileNo As Integer
    Dim strFileName As String
    Dim intAttr As Integer
    Dim tmpAttr As Integer
    
    intFileNo = FreeFile
    strFileName = ActiveWorkbook.Path & "\test.txt"
    If Dir(strFileName, vbReadOnly Or vbHidden Or vbSystem) <> "" Then
        ' readonly, hidden, system 属性はそのまま扱えないのでいったん属性を消して処理
        intAttr = GetAttr(strFileName)
        tmpAttr = intAttr Xor (intAttr And (vbReadOnly Or vbHidden Or vbSystem))
        SetAttr strFileName, tmpAttr
    Else
        intAttr = vbNormal
    End If
    Open strFileName For Output As #intFileNo
    Print #intFileNo, "data"
    Close #intFileNo
    SetAttr strFileName, intAttr
End Sub