noun
one's plan; one's idea; a plan in mind
Refers to a plan or idea that one has in mind, not yet revealed or formalized. Often used in contexts like 腹案がある (to have a plan in mind) or 腹案を練る (to develop a plan).
彼はすでに腹案があるようだ。
He seems to already have a plan in mind.
会議の前に腹案を練っておいた。
I worked out a plan in my mind before the meeting.