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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_E02189-000_DescriptionOfFactThatDisclosureIsOmittedDueToLackOfMaterialityNotesAssetRetirementObligationsConsolidatedFinancialStatementsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">重要性が乏しいため省略している旨</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_DescriptionOfFactThatDisclosureIsOmittedDueToLackOfMaterialityNotesAssetRetirementObligationsConsolidatedFinancialStatementsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">重要性が乏しいため省略している旨、資産除去債務関係、連結財務諸表 [テキストブロック]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_DescriptionOfFactThatDisclosureIsOmittedDueToLackOfMaterialityNotesRealEstateForLeaseEtcConsolidatedFinancialStatementsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">重要性が乏しいため省略している旨</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_DescriptionOfFactThatDisclosureIsOmittedDueToLackOfMaterialityNotesRealEstateForLeaseEtcConsolidatedFinancialStatementsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">重要性が乏しいため省略している旨、賃貸等不動産関係、連結財務諸表 [テキストブロック]</link:label>
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    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_InterimDividendPaidPerStockSummaryOfBusinessResults_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">内１株当たり中間配当額、経営指標等</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_MiniatureEngineValvesReportableSegmentsMember_label" xlink:role="http://www.xbrl.org/2003/role/label">小型エンジンバルブ</link:label>
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    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_VesselPartsReportableSegmentsMember_label" xlink:role="http://www.xbrl.org/2003/role/label">舶用部品</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E02189-000_VesselPartsReportableSegmentsMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">舶用部品、報告セグメント [メンバー]</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jppfs_cor_CumulativeEffectsOfChangesInAccountingPolicies_label" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel">会計方針の変更による累積的影響額</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jppfs_cor_RestatedBalance_label" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel">会計方針の変更を反映した当期首残高</link:label>
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