TABLE OUTPUT DEVICE AND RECORD MEDIUM

PROBLEM TO BE SOLVED: To automatically output the table of an output form capable of identifying the hierarchical structure corresponding to the arrangement position state of data. SOLUTION: After the area of a data block without the omission of a row unit and a column unit in a row direction is extracted and the upper left (x) coordinate of the area is defined as (a) (steps S18-S22), cell coordinates where the data are present in columns inside the block area are detected, an (x) direction is divided into rectangular block areas for which the cell position of the detected coordinates is a horizontal break in the range of ((a)-lower left (x) coordinates (x2 )) and ruled lines are added so as to surround the respective rectangular block areas (steps S24-S30). Then, the steps S24-S30 are repeated while updating (a) (step S34) until a+1 becomes x2 (step S32), and in the case that a+1 becomes x2 , the ruled line for surrounding the respective cells of the x2 column is added (step S36). The above-mentioned processings are executed by a CPU.