以前から、Spreadsheet::WriteExcelで日本特有の書式(¥や平成等の和暦年度)を出力したいと思いつつ、ほっといていますが、Spreadsheet::ParseExcel::FmtJapan が参考になるのかも
以下は、Spreadsheet::ParseExcel::FmtJapan のsnippet
my %FormatTable = ( 0x00 => '@', 0x01 => '0', 0x02 => '0.00', 0x03 => '#,##0', 0x04 => '#,##0.00', 0x05 => '(\\#,##0_);(\\#,##0)', 0x06 => '(\\#,##0_);[RED](\\#,##0)', 0x07 => '(\\#,##0.00_);(\\#,##0.00_)', 0x08 => '(\\#,##0.00_);[RED](\\#,##0.00_)', 0x09 => '0%', 0x0A => '0.00%', 0x0B => '0.00E+00', 0x0C => '# ?/?', 0x0D => '# ??/??', # 0x0E => 'm/d/yy', 0x0E => 'yyyy/m/d', 0x0F => 'd-mmm-yy', 0x10 => 'd-mmm', 0x11 => 'mmm-yy', 0x12 => 'h:mm AM/PM', 0x13 => 'h:mm:ss AM/PM', 0x14 => 'h:mm', 0x15 => 'h:mm:ss', # 0x16 => 'm/d/yy h:mm', 0x16 => 'yyyy/m/d h:mm', #0x17-0x24 -- Differs in Natinal 0x1E => 'm/d/yy', 0x1F => 'yyyy"年"m"月"d"日"', 0x20 => 'h"時"mm"分"', 0x21 => 'h"時"mm"分"ss"秒"', #0x17-0x24 -- Differs in Natinal 0x25 => '(#,##0_);(#,##0)', 0x26 => '(#,##0_);[RED](#,##0)', 0x27 => '(#,##0.00);(#,##0.00)', 0x28 => '(#,##0.00);[RED](#,##0.00)', 0x29 => '_(*#,##0_);_(*(#,##0);_(*"-"_);_(@_)', 0x2A => '_(\\*#,##0_);_(\\*(#,##0);_(*"-"_);_(@_)', 0x2B => '_(*#,##0.00_);_(*(#,##0.00);_(*"-"??_);_(@_)', 0x2C => '_(\\*#,##0.00_);_(\\*(#,##0.00);_(*"-"??_);_(@_)', 0x2D => 'mm:ss', 0x2E => '[h]:mm:ss', 0x2F => 'mm:ss.0', 0x30 => '##0.0E+0', 0x31 => '@', 0x37 => 'yyyy"年"m"月"', 0x38 => 'm"月"d"日"', 0x39 => 'ge.m.d', 0x3A => 'ggge"年"m"月"d"日"', );