\listfiles
\documentclass{jarticle}
\usepackage{tabularx}
\usepackage{listliketab}
\usepackage{array}
\usepackage{booktabs}
\usepackage{graphicx}

\begin{document}

\newcolumntype{Z}{>{\centering\arraybackslash}X}
\renewcommand{\tabularxcolumn}[1]{>{\arraybackslash}m{#1}}
\storestyleof{enumerate}
\begin{listliketab}
 \newcounter{tabenum}\setcounter{tabenum}{0}
 \newcommand{\nextnum}{\addtocounter{tabenum}{1}\thetabenum }
\begin{tabularx}{\textwidth}{ZZZ}
\toprule
番号&画像1&画像2\\
\midrule
\nextnum
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}
  &\begin{tabular}{@{}>{\centering\arraybackslash}p{\hsize}@{}}
   \includegraphics[width=0.2\columnwidth]{tiger.eps}\\
   \midrule
   \includegraphics[width=0.2\columnwidth]{tiger.eps}
   \end{tabular}\\
\midrule
\nextnum
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}\\
\midrule
\nextnum
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}\\
\midrule
\nextnum
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}
  &\includegraphics[width=0.2\columnwidth]{tiger.eps}\\

\bottomrule
\end{tabularx}
\end{listliketab}

\end{document}
