diff -ur v19/ezmd.py v20/ezmd.py
--- v19/ezmd.py	2019-10-02 23:31:00.000000000 +0900
+++ v20/ezmd.py	2019-10-03 22:27:36.000000000 +0900
@@ -286,6 +286,15 @@
 
 	(gw, gh) = sz_get(ul)
 
+	def li_to_name_v(o):
+		dv = ('td', o)
+		if not o or isinstance(o, Empty):
+			return dv
+		if type(o) == list:
+			(name, v) = li_to_name_v( o[0] )
+			return ( name, [v] + o[1:] )
+		return ( 'th', o[2:] ) if o.startswith('||') else dv
+
 	def cv_to_tbl(tag, x, tbl):
 		if tag.name == 'ul':
 			for tag_ in tag.v:
@@ -293,7 +302,8 @@
 		elif tag.name == 'li':
 			prop = {}
 			tr = tbl.v[-1]
-			tr.v.append( tag_new('td', prop, tag.v) )
+			(name, v) = li_to_name_v(tag.v)
+			tr.v.append( tag_new(name, prop, v) )
 
 			(w, h) = sz_get(tag)
 			if h > 1: