$(function(){
$('.expand').each(function(){
var _t = $(this);
_t.toggle(
function(){ _t.find('li:not(:first)').hide(); }
,function(){ _t.find('li:not(:first)').show(); }
);
});
});
<ul class="expand">
<li><span>hoge</span></li>
<li>10000000</li>
<li>10000001</li>
<li>10000002</li>
</ul>
<ul class="expand">
<li><span>huga</span></li>
<li>20000000</li>
<li>20000001</li>
<li>20000002</li>
<ul class="expand">
<li><span>aaaaaa</span></li>
<li>30000000</li>
<li>30000001</li>
<li>30000002</li>
<ul class="expand">
<li><span>bbbbbb</span></li>
<li>40000000</li>
<li>40000001</li>
<li>40000002</li>
</ul>
</ul>
</ul>
$('.expand').ready(function(){
});