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<!-- Edited with XiRUTE .NET Library 01-08 -->
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    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_BookValueEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">貸借対照表計上額</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_BookValueEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">貸借対照表計上額、非上場株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_BookValueEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">貸借対照表計上額</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_BookValueEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">貸借対照表計上額、非上場株式以外の株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ElectronicallyRecordedObligationsOperatingFacilitiesCL_label" xlink:role="http://www.xbrl.org/2003/role/label">設備関係電子記録債務</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ElectronicallyRecordedObligationsOperatingFacilitiesCL_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">設備関係電子記録債務、流動負債</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesHeldHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">株式の保有状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesHeldHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">株式の保有状況 [目次項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesHeldTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">株式の保有状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesHeldTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">株式の保有状況 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompanyAbstract_label" xlink:role="http://www.xbrl.org/2003/role/label">非上場株式</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompanyAbstract_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">非上場株式、保有目的が純投資目的以外の目的である投資株式、提出会社 [タイトル項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompanyAbstract_label" xlink:role="http://www.xbrl.org/2003/role/label">非上場株式以外の株式</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_EquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompanyAbstract_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">非上場株式以外の株式、保有目的が純投資目的以外の目的である投資株式、提出会社 [タイトル項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ExtraordinaryLossesDisclosureOfSalesProfitLossAssetLiabilityAndOtherItemsForEachReportableSegment_label" xlink:role="http://www.xbrl.org/2003/role/label">特別損失</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ExtraordinaryLossesDisclosureOfSalesProfitLossAssetLiabilityAndOtherItemsForEachReportableSegment_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">特別損失、報告セグメントごとの売上高、利益又は損失、資産、負債その他の項目の金額に関する情報</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_FixedRemunerationRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label" xlink:role="http://www.xbrl.org/2003/role/label">固定報酬</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_FixedRemunerationRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">固定報酬、役員区分ごとの報酬等</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_GainOnInsuranceAdjustmentNOI_label" xlink:role="http://www.xbrl.org/2003/role/label">保険差益</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_GainOnInsuranceAdjustmentNOI_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">保険差益、営業外収益</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HaganeCompanyReportableSegmentsMember_label" xlink:role="http://www.xbrl.org/2003/role/label">鋼(ハガネ)カンパニー</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HaganeCompanyReportableSegmentsMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">鋼(ハガネ)カンパニー、報告セグメント [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HighestSharePrice_label" xlink:role="http://www.xbrl.org/2003/role/label">最高株価</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HighestSharePrice_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">最高株価</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HiroakiChinoMember_label" xlink:role="http://www.xbrl.org/2003/role/label">知野 広明</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_HiroakiChinoMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">知野 広明 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutAuditsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">監査の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutAuditsHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">監査の状況 [目次項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutAuditsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">監査の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutAuditsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">監査の状況 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutEmployeesOfReportingCompanyLineItems_label" xlink:role="http://www.xbrl.org/2003/role/label">提出会社の従業員の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutEmployeesOfReportingCompanyLineItems_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">提出会社の従業員の状況 [表示項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutEmployeesOfReportingCompanyTable_label" xlink:role="http://www.xbrl.org/2003/role/label">提出会社の従業員の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_InformationAboutEmployeesOfReportingCompanyTable_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">提出会社の従業員の状況 [表]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KatsuyukiOguraMember_label" xlink:role="http://www.xbrl.org/2003/role/label">小倉 克幸</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KatsuyukiOguraMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">小倉 克幸 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KitaeruCompanyReportableSegmentsMember_label" xlink:role="http://www.xbrl.org/2003/role/label">鍛(キタエル)カンパニー</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KitaeruCompanyReportableSegmentsMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">鍛(キタエル)カンパニー、報告セグメント [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KoichiItoMember_label" xlink:role="http://www.xbrl.org/2003/role/label">伊藤 浩一</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KoichiItoMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">伊藤 浩一 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KoichiYasuiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">安井 香一</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_KoichiYasuiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">安井 香一 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_LowestSharePrice_label" xlink:role="http://www.xbrl.org/2003/role/label">最低株価</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_LowestSharePrice_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">最低株価</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">経営者による財政状態、経営成績及びキャッシュ・フローの状況の分析</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">経営者による財政状態、経営成績及びキャッシュ・フローの状況の分析 [目次項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">経営者による財政状態、経営成績及びキャッシュ・フローの状況の分析</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">経営者による財政状態、経営成績及びキャッシュ・フローの状況の分析 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_MotoshiNakamuraMember_label" xlink:role="http://www.xbrl.org/2003/role/label">中村 元志</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_MotoshiNakamuraMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">中村 元志 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NaohiroYasunagaMember_label" xlink:role="http://www.xbrl.org/2003/role/label">安永 直弘</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NaohiroYasunagaMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">安永 直弘 [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesCoverPageTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">脚注</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesCoverPageTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">脚注、表紙 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesRegardingLossOnDisposalOfNonCurrentAssetsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">固定資産処分損の注記</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesRegardingLossOnDisposalOfNonCurrentAssetsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">固定資産処分損の注記 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesRegardingLossOnValuationOfSharesOfSubsidiariesTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">子会社株式評価損の注記</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NotesRegardingLossOnValuationOfSharesOfSubsidiariesTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">子会社株式評価損の注記 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">銘柄数</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">銘柄数、非上場株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">銘柄数</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">銘柄数、非上場株式以外の株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesWhoseNumberOfSharesDecreasedEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">株式数が減少した銘柄数</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesWhoseNumberOfSharesDecreasedEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">株式数が減少した銘柄数、非上場株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesWhoseNumberOfSharesDecreasedEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">株式数が減少した銘柄数</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_NumberOfNamesOfSecuritiesWhoseNumberOfSharesDecreasedEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPurposesOtherThanPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">株式数が減少した銘柄数、非上場株式以外の株式、保有目的が純投資目的以外の目的である投資株式、提出会社</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OfficialTitleOrPositionInformationAboutDirectorsAndCorporateAuditors_label" xlink:role="http://www.xbrl.org/2003/role/label">役職名</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OfficialTitleOrPositionInformationAboutDirectorsAndCorporateAuditors_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">役職名、役員の状況（取締役（及び監査役））</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OtherInformationAboutShareAcquisitionRightsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">その他の新株予約権等の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OtherInformationAboutShareAcquisitionRightsHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">その他の新株予約権等の状況 [目次項目]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OtherInformationAboutShareAcquisitionRightsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">その他の新株予約権等の状況</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OtherInformationAboutShareAcquisitionRightsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">その他の新株予約権等の状況 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E01234-000_OutsideDirectorsAndOutsideCorporateAuditorsInformationAboutDirectorsAndOtherOfficersTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">社外取締役（及び社外監査役）</link:label>
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