Change of employees' occupation and education to cope with it are the most important subjects for both companies and their employees, because of constant change of their business situation. In this paper, we discuss the fact that the change of occupation is not only an education matter, but a company's strategic matter of business. We also discuss the necessity of creating the best balance of "Human resource transfer strategy based upon business situation", "Education program along the strategy", and "Reliable promotion plan after the job change", for the accomplishment. As a sample of the result of these discussion and accomplishment, we introduce some curriculums and evaluation result performed in NEC as "Change of occupation from hardware development engineer to system engineer".