<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:jpcrp_cor="http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp/2022-11-01/jpcrp_cor" xmlns="http://disclosure.edinet-fsa.go.jp/2013/manifest">
  <tocComposition>
    <title xml:lang="ja">独立監査人の報告書</title>
    <title xml:lang="en">Independent Auditors' Report</title>
    <item ref="jpaud" extrole="http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_IndependentAuditorsReport" in="presentation">
      <insert parent="jpcrp_cor:IndependentAuditorsReportHeading">
        <item ref="jpaud_1" extrole="http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_IndependentAuditorsReport" start="jpcrp_cor:IndependentAuditorsReportHeading" in="presentation" />
      </insert>
    </item>
  </tocComposition>
  <list>
    <instance id="jpaud" type="AuditDoc" preferredFilename="jpaud-aai-cc-001_E00037-000_2023-03-31_01_2023-06-19.xbrl">
      <ixbrl>jpaud-aai-cc-001_E00037-000_2023-03-31_01_2023-06-19_ixbrl.htm</ixbrl>
    </instance>
    <instance id="jpaud_1" type="AuditDoc" preferredFilename="jpaud-aar-cn-001_E00037-000_2023-03-31_01_2023-06-19.xbrl">
      <ixbrl>jpaud-aar-cn-001_E00037-000_2023-03-31_01_2023-06-19_ixbrl.htm</ixbrl>
    </instance>
  </list>
</manifest>