<?xml version="1.0"?>
<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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  <element id="jpcrp030000-asr_E01537-000_OdagiTakeshiMember" xbrli:periodType="duration" abstract="true" name="OdagiTakeshiMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
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  <element id="jpcrp030000-asr_E01537-000_EstimateDesignCostSGA" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="EstimateDesignCostSGA" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
  <element id="jpcrp030000-asr_E01537-000_DirectorsCompensationsSalariesAllowancesBonusesAndWelfareExpensesSGA" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="DirectorsCompensationsSalariesAllowancesBonusesAndWelfareExpensesSGA" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
  <element id="jpcrp030000-asr_E01537-000_ArrangementFeeNOE" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="ArrangementFeeNOE" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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  <element id="jpcrp030000-asr_E01537-000_RestructuringExpensesEL" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="RestructuringExpensesEL" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
  <element id="jpcrp030000-asr_E01537-000_LossRelatedToTheAntitrustLawEL" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="LossRelatedToTheAntitrustLawEL" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
  <element id="jpcrp030000-asr_E01537-000_IncreaseDecreaseInProvisionForLossOnRelocationOpeCF" xbrli:periodType="duration" abstract="false" name="IncreaseDecreaseInProvisionForLossOnRelocationOpeCF" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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