Sub test()
Dim i As Long
Dim j As Long
Dim WbA As Worksheet
Dim WbB As Worksheet
Set WbA = Workbooks("A.xlsm").Worksheets("○○")
Set WbB = Workbooks("B.xlsx").Worksheets("○○")
j = 4
For i = 3 To WbA.Cells(Rows.Count, 2).End(xlUp).Row
WbA.Cells(i, 2).Copy WbB.Cells(j, 4)
j = j + 20
Next i
End Sub