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<!-- Edited with XiRUTE .NET Library 01-08 -->
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  <element id="jpcrp030000-asr_E02189-000_MiniatureEngineValvesReportableSegmentsMember" xbrli:periodType="duration" abstract="true" name="MiniatureEngineValvesReportableSegmentsMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
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  <element id="jpcrp030000-asr_E02189-000_VariableValveActuationAndCogwheelReportableSegmentsMember" xbrli:periodType="duration" abstract="true" name="VariableValveActuationAndCogwheelReportableSegmentsMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
  <element id="jpcrp030000-asr_E02189-000_IncreaseOfReserveDueToTheChangeOfEffectiveTaxRate" xbrli:balance="credit" xbrli:periodType="duration" abstract="false" name="IncreaseOfReserveDueToTheChangeOfEffectiveTaxRate" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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