#target Photoshop
 
var layerSetRef = app.activeDocument;
var parentObj = {};   
var output = layerArray(layerSetRef);
 
for(key in output) {
    $.writeln(output[key].layers);
}
 
function layerArray(layer){
    var count = layer.layers.length;
 
    for(var i = 0; i < count; i++){
        layers = layer.layers[i];
        layerName = layers.name;
        layerType = layers.typename;
        parentName = layers.parent.name;
 
        if(layerType == "LayerSet"){
            parentObj[layerName] = {};
            parentObj[layerName].layers = [];
 
            // 再帰処理
            layerArray(layers);
        }else{
            if(parentObj[parentName]){
                parentObj[parentName].layers.push(layerName);
            }else{
                alert("err");
                //return false;
            }
        }  
    }
    return parentObj;
};