>>122 Perl5

use HTML::TreeBuilder;
@s = split',','東京,特許,許可局';
@a = map{['li', {class => 'pankuzu_item'}, $_]} @s;
$a[-1][1]{class} .= ' active';
$h = HTML::Element->new_from_lol(['ul', {class => 'pankuzu'}, @a]);
print $h->as_HTML('<>&', ' ', {});


実行結果
~ $ perl 20_122_pankuzu_list.pl
<ul class="pankuzu">
<li class="pankuzu_item">東京</li>
<li class="pankuzu_item">特許</li>
<li class="pankuzu_item active">許可局</li>
</ul>