(defun c:SP2PL()
	(vl-load-com)
   	(setq ent (entsel "\nXvCIĂ:"))
	(if (not ent)
		(exit)
	)

	(setq layerName (cdr (ASSOC 8 (entget(car ent)))))
	
	(if (= 4 (logand 4 (cdr (assoc 70 (tblsearch "layer" layerName)))))
		(exit)
	)
  	(if ent
	  (progn
	    (if(= (cdr (ASSOC 0 (entget(car ent)))) "SPLINE")
              (progn
	        (initget 2 "Yes No")
		(setq sta (getkword "\nXvC폜܂H [͂(Y)/(N)]:"))
	    	(setq obj (vlax-ename->vla-object (car ent)))
		(setq bisclose (vlax-curve-isclosed (car ent)))
	  	(setq param (vlax-curve-getEndParam obj))
	    	(setq pntcount (vla-get-NumberOfControlPoints obj))
	 	(setq segcount (getint (strcat "\nϊ~ʂ̐<" (rtos (* pntcount 8) 2 0) ">:")))
	    	(if (not segcount) (setq segcount (* pntcount 8)))
	    	(setq count (1+ segcount))
	    	(if(< segcount 1) (exit))
	    	(setq subparam (/ param segcount))
		(if bisclose
		(setq rblist (append '((0 . "LWPOLYLINE") (100 . "AcDbEntity") (67 . 0)
				       (100 . "AcDbPolyline")) (list (cons 90  (1+ count ))) '((70 . 1) (43 . 0.0) (38 . 0.0) (39 . 0.0))
					(list (cons 10 (vlax-curve-getStartPoint obj)))
				     ))
			(setq rblist (append '((0 . "LWPOLYLINE") (100 . "AcDbEntity") (67 . 0)
				       (100 . "AcDbPolyline")) (list (cons 90  (1+ count ))) '((70 . 0) (43 . 0.0) (38 . 0.0) (39 . 0.0))
					(list (cons 10 (vlax-curve-getStartPoint obj)))
				     ))
		)
		(setq inp 1)
		(setq segnpt 100)
		(while (< inp count)
			(setq subcount (min segnpt (- count inp)))
			(setq subrblist nil)
			(repeat subcount
				(setq vex (vlax-curve-getPointAtParam obj subparam))
				(setq subrblist (append subrblist (list (cons 10 vex))))
			 	 (setq subparam (+ subparam (/ param segcount)))
			  )
			(setq rblist (append rblist subrblist))
			(setq inp (+ inp subcount))
		)
		(setq rblist (append rblist  '((210 0.0 0.0 1.0))))
		(if(not (entmake rblist)) (exit))
		(if(not (setq pl (entlast)))(exit))
		(setq pl-obj (vlax-ename->vla-object pl))
		(if (= sta "Yes")
		   (entdel (car ent))
		)
	      )
	      (print "Iꂽ}`̓XvCł͂܂I") 
              )
	    )
	  )
	  (princ)
  )