<table>
  <thead>
    <tr>
      <th rowspan="2">見出し</th>
      <th>見出し</th>
      <th>見出し</th>
      <th>見出し</th>
      <th>見出し</th>
    </tr>
    <tr>
      <th>見出し</th>
      <th colspan="3">見出し</th>
    </tr>
  </thead>
  <!--loop-->
  <tbody>
    <tr>
      <td rowspan="2">内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
    </tr>
    <tr>
      <td>内容</td>
      <td colspan="3">内容</td>
    </tr>
    <tr>
      <td rowspan="2">内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
    </tr>
    <tr>
      <td>内容</td>
      <td colspan="3">内容</td>
    </tr>
    <tr>
      <td rowspan="2">内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
      <td>内容</td>
    </tr>
    <tr>
      <td>内容</td>
      <td colspan="3">内容</td>
    </tr>
  </tbody>
</table>
table {
  width: 100%;
  border-collapse: collapse;
  border-spacing: 0;
  margin: 0 auto;
}

tr:nth-child(even){
    background-color: #f2f2f2;
}

th{
  background-color: #ddd;
}

th,td{
  text-align: center;
  border: 1px solid #ccc;
}

External CSS

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External JavaScript

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