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<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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  <element id="jpcrp030000-asr_E01947-000_ProvisionForLitigationAndRelatedExpensesCL" xbrli:balance="credit" xbrli:periodType="instant" abstract="false" name="ProvisionForLitigationAndRelatedExpensesCL" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
  <element id="jpcrp030000-asr_E01947-000_LumpSumPaymentsForEmploymentTransferNOE" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="LumpSumPaymentsForEmploymentTransferNOE" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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  <element id="jpcrp030000-asr_E01947-000_PaymentsOfRealEstateForRentInConstructionInvCF" xbrli:periodType="duration" abstract="false" name="PaymentsOfRealEstateForRentInConstructionInvCF" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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  <element id="jpcrp030000-asr_E01947-000_ResearchAndDevelopmentExpensesManufacturingCostForCurrentPeriod" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="ResearchAndDevelopmentExpensesManufacturingCostForCurrentPeriod" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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