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<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_CommissionForInsuranceNOI_label" xlink:role="http://www.xbrl.org/2003/role/label">Commission for insurance</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_CostOfPurchasedGoodsProdctEtcCostOfSales_label" xlink:role="http://www.xbrl.org/2003/role/label">Cost of purchased goods</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_EndingMerchandiseAndFinishedGoodsProdctEtcCostOfSales_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Ending merchandise and finished goods, Prodct etc cost of sales</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_FreightAndPackagesSGA_label" xlink:role="http://www.xbrl.org/2003/role/label">Freight and packages</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_GrossProfitProductEtcGP_label" xlink:role="http://www.xbrl.org/2003/role/label">Gross profit product etc</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_GrossProfitProductEtcGP_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Gross profit product etc-GP</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_IncreaseDecreaseInContractLiabilitiesOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Increase (decrease) in contract liabilities</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_IncreaseDecreaseInContractLiabilitiesOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Increase (decrease) in contract liabilities-OpeCF</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_KutsunaiAkiraMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Kutsunai, Akira [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_MadonoHiroshiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Madono, Hiroshi</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_MadonoHiroshiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Madono, Hiroshi [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_MinaniMasanobuMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Minani, Masanobu</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_MinaniMasanobuMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Minani, Masanobu [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_NakagawaTetsuoMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Nakagawa, Tetsuo</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ObataAkihikoMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Obata, Akihiko</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_OchiaiKenjiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Ochiai, Kenji [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_PerformanceRemunerationRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label" xlink:role="http://www.xbrl.org/2003/role/label">Performance remuneration</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_PortReportableSegmentsMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Port</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_PortReportableSegmentsMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Port,Reportable segments [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ProdctEtcCostOfSalesAbstract_label" xlink:role="http://www.xbrl.org/2003/role/label">Prodct etc cost of sales</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ProdctEtcCostOfSalesAbstract_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Prodct etc cost of sales [abstract]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ProdctEtcCostOfSalesProdctEtcCostOfSales_label" xlink:role="http://www.xbrl.org/2003/role/label">Prodct etc cost of sales</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ProdctEtcCostOfSalesProdctEtcCostOfSales_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Prodct etc cost of sales, Prodct etc cost of sales</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_ScrapIncomeNOI_label" xlink:role="http://www.xbrl.org/2003/role/label">Scrap income</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_TemporaryLaborSGA_label" xlink:role="http://www.xbrl.org/2003/role/label">Temporary labor</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E00260-000_TotalProdctEtcCostOfSales_label" xlink:role="http://www.xbrl.org/2003/role/label">Total</link:label>
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