Importing the JSON file into Excel:

Sub M_snb_import()
    c00 = Replace(Replace(Replace(Replace(CreateObject("scripting.filesystemobject").opentextfile("G:\OF\sigma.json").readall, Chr(34), ""), "\u00df", "ß"), "\u00fc", "ü"), "\u00dc", "Ü")
    
    ReDim sp(UBound(Split(c00, vbCrLf)) + 1, 2 * UBound(Split(c00, "[{" & vbCrLf)))
    sn = Split(c00, "[{" & vbCrLf)
    For jj = 0 To UBound(sp, 2) \ 2
       st = Split(sn(jj), vbCrLf)
       For j = 0 To UBound(st)
          If InStr(st(j), "{") + InStr(st(j), "}") = 0 Then
          sv = Split(Trim(st(j)), ":")
          sp(y, jj) = Trim(sv(0))
          If UBound(sv) = 1 Then sp(y, jj + 1) = Trim(sv(1))
          y = y + 1
          End If
       Next
     Next
     
     Cells(20, 1).Resize(UBound(sp), UBound(sp, 2)) = sp
End Sub
Export from Excel into JSON file

Sub M_snb_export()
    sn = Cells(20, 1).CurrentRegion
    
    y = 1
    For j = 1 To UBound(sn)
       c00 = c00 & Space(8 * y) & Chr(34) & sn(j, y) & Chr(34) & ": "
       If sn(j, y + 1) = "" Then
          c00 = c00 & "[{" & vbCrLf
          y = y + 1
        Else
          c00 = c00 & Chr(34) & sn(j, y + 1) & Chr(34) & vbCrLf
        End If
     Next
     c00 = c00 & Replace(Space(y - 1), " ", "}]" & vbCrLf)
     c00 = Replace(Replace(Replace(c00, "ß", "\u00df"), "ü", "\u00fc"), "Ü", "\u00dc")
   
     createobject("scripting.filesystemobject").createtextfile("G:\OF\snb.json").write "{" & vbCrLf & c00 & "}"
End Sub