<?xml version="1.0" encoding="utf-8"?>
<!-- Generated by PRONEXUS WORKS -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfFinancialPositionIFRS" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="CurrentAssetsIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="CurrentAssetsIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="CurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="CashAndCashEquivalentsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="CashAndCashEquivalentsIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:label="TradeAndOtherReceivablesCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="TradeAndOtherReceivablesCAIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialAssetsCAIFRS" xlink:label="OtherFinancialAssetsCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="OtherFinancialAssetsCAIFRS" order="3.125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InventoriesCAIFRS" xlink:label="InventoriesCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="InventoriesCAIFRS" order="4.250" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_AdvancePaymentsToSuppliersCAIFRS" xlink:label="AdvancePaymentsToSuppliersCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="AdvancePaymentsToSuppliersCAIFRS" order="5.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:label="OtherCurrentAssetsCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="OtherCurrentAssetsCAIFRS" order="6.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="NonCurrentAssetsIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="NonCurrentAssetsIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="NonCurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="InvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="InvestmentsAccountedForUsingEquityMethodIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherInvestmentsIFRS" xlink:label="OtherInvestmentsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="OtherInvestmentsIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TradeAndOtherReceivablesNCAIFRS" xlink:label="TradeAndOtherReceivablesNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="TradeAndOtherReceivablesNCAIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:label="OtherFinancialAssetsNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="OtherFinancialAssetsNCAIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="PropertyPlantAndEquipmentIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="PropertyPlantAndEquipmentIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InvestmentPropertyIFRS" xlink:label="InvestmentPropertyIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="InvestmentPropertyIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="IntangibleAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="IntangibleAssetsIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="DeferredTaxAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="DeferredTaxAssetsIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:label="OtherNonCurrentAssetsNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="OtherNonCurrentAssetsNCAIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="LiabilitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="TotalCurrentLiabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="TotalCurrentLiabilitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="TotalCurrentLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ShortTermDebtCLIFRS" xlink:label="ShortTermDebtCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="ShortTermDebtCLIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_CurrentPortionOfLongTermDebtCLIFRS" xlink:label="CurrentPortionOfLongTermDebtCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="CurrentPortionOfLongTermDebtCLIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:label="TradeAndOtherPayablesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="TradeAndOtherPayablesCLIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialLiabilitiesCLIFRS" xlink:label="OtherFinancialLiabilitiesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="OtherFinancialLiabilitiesCLIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:label="IncomeTaxesPayableCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="IncomeTaxesPayableCLIFRS" order="5.125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_AdvancesReceivedCLIFRS" xlink:label="AdvancesReceivedCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="AdvancesReceivedCLIFRS" order="6.250" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProvisionsCLIFRS" xlink:label="ProvisionsCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="ProvisionsCLIFRS" order="7.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:label="OtherCurrentLiabilitiesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="OtherCurrentLiabilitiesCLIFRS" order="8.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="NonCurrentLabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="NonCurrentLabilitiesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="NonCurrentLabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LongTermDebtNCLIFRS" xlink:label="LongTermDebtNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="LongTermDebtNCLIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialLiabilitiesNCLIFRS" xlink:label="OtherFinancialLiabilitiesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="OtherFinancialLiabilitiesNCLIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RetirementBenefitLiabilityNCLIFRS" xlink:label="RetirementBenefitLiabilityNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="RetirementBenefitLiabilityNCLIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProvisionsNCLIFRS" xlink:label="ProvisionsNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="ProvisionsNCLIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="DeferredTaxLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="DeferredTaxLiabilitiesIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:label="OtherNonCurrentLiabilitiesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="OtherNonCurrentLiabilitiesNCLIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="EquityIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="EquityAttributableToOwnersOfParentIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="ShareCapitalIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="ShareCapitalIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="CapitalSurplusIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="CapitalSurplusIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="RetainedEarningsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="RetainedEarningsIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherComponentsOfEquityIFRS" xlink:label="OtherComponentsOfEquityIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="OtherComponentsOfEquityIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TreasurySharesIFRS" xlink:label="TreasurySharesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="TreasurySharesIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonControllingInterestsIFRS" xlink:label="NonControllingInterestsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="NonControllingInterestsIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="ProfitLossBeforeTaxIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_FinanceIncomeAndExpensesNetIFRS" xlink:label="FinanceIncomeAndExpensesNetIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="FinanceIncomeAndExpensesNetIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_FinanceIncomeAndExpensesNetIFRS" xlink:label="FinanceIncomeAndExpensesNetIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestIncomeIFRS" xlink:label="InterestIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="FinanceIncomeAndExpensesNetIFRS" xlink:to="InterestIncomeIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DividendIncomeIFRS" xlink:label="DividendIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="FinanceIncomeAndExpensesNetIFRS" xlink:to="DividendIncomeIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestExpensesIFRS" xlink:label="InterestExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="FinanceIncomeAndExpensesNetIFRS" xlink:to="InterestExpensesIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherIncomeAndExpensesNetIFRS" xlink:label="OtherIncomeAndExpensesNetIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OtherIncomeAndExpensesNetIFRS_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherIncomeAndExpensesNetIFRS" xlink:label="OtherIncomeAndExpensesNetIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="SellingGeneralAndAdministrativeExpensesIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainLossOnSecuritiesAndOtherInvestmentsNetOtherIncomeExpensesIFRS" xlink:label="GainLossOnSecuritiesAndOtherInvestmentsNetOtherIncomeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="GainLossOnSecuritiesAndOtherInvestmentsNetOtherIncomeExpensesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ImpairmentReversalLossOfFixedAssetsNetOtherIncomeExpensesIFRS" xlink:label="ImpairmentReversalLossOfFixedAssetsNetOtherIncomeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="ImpairmentReversalLossOfFixedAssetsNetOtherIncomeExpensesIFRS" order="3.25" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainLossOnDisposalOrSalesOfFixedAssetsNetOtherIncomeExpensesIFRS" xlink:label="GainLossOnDisposalOrSalesOfFixedAssetsNetOtherIncomeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="GainLossOnDisposalOrSalesOfFixedAssetsNetOtherIncomeExpensesIFRS" order="4.375" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_OtherIncomeExpenseNetOtherIncomeExpensesIFRS" xlink:label="OtherIncomeExpenseNetOtherIncomeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="OtherIncomeExpenseNetOtherIncomeExpensesIFRS" order="5.375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="GrossProfitIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="GrossProfitIFRS_2" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="GrossProfitIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_Revenue2IFRS" xlink:label="Revenue2IFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfitIFRS" xlink:to="Revenue2IFRS" order="1.25" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_CostCOSIFRS" xlink:label="CostCOSIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfitIFRS" xlink:to="CostCOSIFRS" order="2.25" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="IncomeTaxExpenseIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="IncomeTaxExpenseIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="OtherComprehensiveIncomeIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="0.88281250" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RemeasurementsOfDefinedBenefitPlansBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="RemeasurementsOfDefinedBenefitPlansBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="RemeasurementsOfDefinedBenefitPlansBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="1.6650390625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="2.33154296875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="IncomeTaxesItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="IncomeTaxesItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="2.91644287109375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="ExchangeDifferencesOnTranslationOfForeignOperationsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="ExchangeDifferencesOnTranslationOfForeignOperationsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="3.46508789062500" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EffectivePortionOfCashFlowHedgesBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="EffectivePortionOfCashFlowHedgesBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="EffectivePortionOfCashFlowHedgesBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="4.0576934814453125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="4.7631378173828125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ReclassificationAdjustmentsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="ReclassificationAdjustmentsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="ReclassificationAdjustmentsBeforeTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="5.6158599853515625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="IncomeTaxesItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="IncomeTaxesItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="6.6158599853515625" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="OtherComprehensiveIncomeIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DepreciationAndAmortizationOfIntangibleAssetsOpeCFIFRS" xlink:label="DepreciationAndAmortizationOfIntangibleAssetsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="DepreciationAndAmortizationOfIntangibleAssetsOpeCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncreaseDecreaseInRetirementBenefitLiabilityOpeCFIFRS" xlink:label="IncreaseDecreaseInRetirementBenefitLiabilityOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncreaseDecreaseInRetirementBenefitLiabilityOpeCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_LossAllowanceOpeCFIFRS" xlink:label="LossAllowanceOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="LossAllowanceOpeCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LossGainOnInvestmentsInSecuritiesOpeCFIFRS" xlink:label="LossGainOnInvestmentsInSecuritiesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="LossGainOnInvestmentsInSecuritiesOpeCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ImpairmentReversalLossOfFixedAssetsNetOpeCFIFRS" xlink:label="ImpairmentReversalLossOfFixedAssetsNetOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ImpairmentReversalLossOfFixedAssetsNetOpeCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainLossOnDisposalOrSalesOfFixedAssetsNetOpeCFIFRS" xlink:label="GainLossOnDisposalOrSalesOfFixedAssetsNetOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="GainLossOnDisposalOrSalesOfFixedAssetsNetOpeCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_InterestIncomeDividendIncomeAndInterestExpenseOpeCFIFRS" xlink:label="InterestIncomeDividendIncomeAndInterestExpenseOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestIncomeDividendIncomeAndInterestExpenseOpeCFIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxExpenseOpeCFIFRS" xlink:label="IncomeTaxExpenseOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncomeTaxExpenseOpeCFIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:label="ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ValuationGainLossRelatedToContingentConsiderationsAndOthersOpeCFIFRS" xlink:label="ValuationGainLossRelatedToContingentConsiderationsAndOthersOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ValuationGainLossRelatedToContingentConsiderationsAndOthersOpeCFIFRS" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:label="DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:label="DecreaseIncreaseInInventoriesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="DecreaseIncreaseInInventoriesOpeCFIFRS" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:label="IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ChangeInAccountsPayableOtherOpeCFIFRS" xlink:label="ChangeInAccountsPayableOtherOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ChangeInAccountsPayableOtherOpeCFIFRS" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ChangeInDerivativeAssetsAndLiabilitiesOpeCFIFRS" xlink:label="ChangeInDerivativeAssetsAndLiabilitiesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="ChangeInDerivativeAssetsAndLiabilitiesOpeCFIFRS" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:label="OtherChangesInWorkingCapitalOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="OtherChangesInWorkingCapitalOpeCFIFRS" order="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestReceivedOpeCFIFRS" xlink:label="InterestReceivedOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestReceivedOpeCFIFRS" order="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="InterestPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestPaidOpeCFIFRS" order="19.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DividendsReceivedOpeCFIFRS" xlink:label="DividendsReceivedOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="DividendsReceivedOpeCFIFRS" order="20.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesPaidOpeCFIFRS" xlink:label="IncomeTaxesPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncomeTaxesPaidOpeCFIFRS" order="21.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesRefundOpeCFIFRS" xlink:label="IncomeTaxesRefundOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncomeTaxesRefundOpeCFIFRS" order="22.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetDecreaseIncreaseInTimeDepositsInvCFIFRS" xlink:label="NetDecreaseIncreaseInTimeDepositsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="NetDecreaseIncreaseInTimeDepositsInvCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" xlink:label="PurchaseOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromSaleOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" xlink:label="ProceedsFromSaleOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfInvestmentsAccountedForUsingEquityMethodInvCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfOtherInvestmentsInvCFIFRS" xlink:label="PurchaseOfOtherInvestmentsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfOtherInvestmentsInvCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromSaleOfOtherInvestmentsInvCFIFRS" xlink:label="ProceedsFromSaleOfOtherInvestmentsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfOtherInvestmentsInvCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PaymentsForLoansReceivableInvCFIFRS" xlink:label="PaymentsForLoansReceivableInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PaymentsForLoansReceivableInvCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CollectionOfLoansReceivableInvCFIFRS" xlink:label="CollectionOfLoansReceivableInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="CollectionOfLoansReceivableInvCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfInvestmentPropertyInvCFIFRS" xlink:label="PurchaseOfInvestmentPropertyInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfInvestmentPropertyInvCFIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromSaleOfInvestmentPropertyInvCFIFRS" xlink:label="ProceedsFromSaleOfInvestmentPropertyInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfInvestmentPropertyInvCFIFRS" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ChangeInShortTermDebtFinCFIFRS" xlink:label="ChangeInShortTermDebtFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="ChangeInShortTermDebtFinCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ProceedsFromLongTermDebtFinCFIFRS" xlink:label="ProceedsFromLongTermDebtFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="ProceedsFromLongTermDebtFinCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_RepaymentsOfLongTermDebtFinCFIFRS" xlink:label="RepaymentsOfLongTermDebtFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="RepaymentsOfLongTermDebtFinCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="RepaymentsOfLeaseObligationsFinCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetDecreaseIncreaseInTreasurySharesFinCFIFRS" xlink:label="NetDecreaseIncreaseInTreasurySharesFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="NetDecreaseIncreaseInTreasurySharesFinCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DividendsPaidFinCFIFRS" xlink:label="DividendsPaidFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="DividendsPaidFinCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_TransactionsWithNonControllingInterestsShareholdersFinCFIFRS" xlink:label="TransactionsWithNonControllingInterestsShareholdersFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="TransactionsWithNonControllingInterestsShareholdersFinCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" xlink:label="EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" order="4.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesReceivableTrade" xlink:label="NotesReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermInvestmentSecurities" xlink:label="ShortTermInvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermInvestmentSecurities" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Merchandise" xlink:label="Merchandise" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="Merchandise" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="PrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="PrepaidExpenses" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansReceivable" xlink:label="ShortTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermLoansReceivable" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_IncomeTaxesReceivableEtc" xlink:label="IncomeTaxesReceivableEtc" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="IncomeTaxesReceivableEtc" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndStructuresNet" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_LeasedOutPropertyNet" xlink:label="LeasedOutPropertyNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LeasedOutPropertyNet" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Software" xlink:label="Software" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Software" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_InvestmentsAndOwnershipInSubsidiariesAndAssociatedCompaniesIOA" xlink:label="InvestmentsAndOwnershipInSubsidiariesAndAssociatedCompaniesIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentsAndOwnershipInSubsidiariesAndAssociatedCompaniesIOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivable" xlink:label="LongTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivable" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BadDebts" xlink:label="BadDebts" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="BadDebts" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesPayableTrade" xlink:label="NotesPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="NotesPayableTrade" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="AccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="AccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableOther" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfBonds" xlink:label="CurrentPortionOfBonds" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfBonds" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="AccruedExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedExpenses" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="AdvancesReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AdvancesReceived" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="DepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="DepositsReceived" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_UnearnedRevenue" xlink:label="UnearnedRevenue" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="UnearnedRevenue" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForRetirementBenefits" xlink:label="ProvisionForRetirementBenefits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForRetirementBenefits" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_AllowancesForTheObligationForGuaranteesAndCommitments" xlink:label="AllowancesForTheObligationForGuaranteesAndCommitments" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AllowancesForTheObligationForGuaranteesAndCommitments" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="LegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="LegalCapitalSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="LegalRetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="LegalRetainedEarnings" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="RetainedEarningsBroughtForward" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="RetainedEarningsBroughtForward" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GeneralReserve" xlink:label="GeneralReserve" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="GeneralReserve" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SpecialReserve" xlink:label="SpecialReserve" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="SpecialReserve" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="DeferredGainsOrLossesOnHedges" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="DeferredGainsOrLossesOnHedges" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="SubscriptionRightsToShares" order="3.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="GrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_Reveune" xlink:label="Reveune" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="Reveune" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_Cost" xlink:label="Cost" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="Cost" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DirectorsCompensationsSGA" xlink:label="DirectorsCompensationsSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="DirectorsCompensationsSGA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_WelfareExpensesSGA" xlink:label="WelfareExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="WelfareExpensesSGA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ManagingOfficersCompensationsSGA" xlink:label="ManagingOfficersCompensationsSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="ManagingOfficersCompensationsSGA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareBasedCompensationExpensesSGA" xlink:label="ShareBasedCompensationExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="ShareBasedCompensationExpensesSGA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EmployeesSalariesAndAllowancesSGA" xlink:label="EmployeesSalariesAndAllowancesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="EmployeesSalariesAndAllowancesSGA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EmployeesBonusesSGA" xlink:label="EmployeesBonusesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="EmployeesBonusesSGA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetirementBenefitExpensesSGA" xlink:label="RetirementBenefitExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="RetirementBenefitExpensesSGA" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TravelingAndTransportationExpensesSGA" xlink:label="TravelingAndTransportationExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="TravelingAndTransportationExpensesSGA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BusinessConsignmentExpensesSGA" xlink:label="BusinessConsignmentExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="BusinessConsignmentExpensesSGA" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_CommunicationInformationExpensesSGA" xlink:label="CommunicationInformationExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="CommunicationInformationExpensesSGA" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_OfficeManegementExpensesSGA" xlink:label="OfficeManegementExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="OfficeManegementExpensesSGA" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MiscellaneousExpensesSGA" xlink:label="MiscellaneousExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="MiscellaneousExpensesSGA" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainOnSalesOfTangibleAssetsNI" xlink:label="GainOnSalesOfTangibleAssetsNI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnSalesOfTangibleAssetsNI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNI" xlink:label="GainOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainOnReversalOfProvisionForDoubtfulReceivablesFromSubsidiariesAndAssociatedCompaniesNL" xlink:label="GainOnReversalOfProvisionForDoubtfulReceivablesFromSubsidiariesAndAssociatedCompaniesNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnReversalOfProvisionForDoubtfulReceivablesFromSubsidiariesAndAssociatedCompaniesNL" order="4.5" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_GainOnReversalOfProvisionForTheObligationForGuaranteesAndCommitmentsNOI" xlink:label="GainOnReversalOfProvisionForTheObligationForGuaranteesAndCommitmentsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnReversalOfProvisionForTheObligationForGuaranteesAndCommitmentsNOI" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="OtherNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="OtherNOI" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignExchangeLossesNOE" xlink:label="ForeignExchangeLossesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ForeignExchangeLossesNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_LossOnSalesOfTangibleAssetsNL" xlink:label="LossOnSalesOfTangibleAssetsNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnSalesOfTangibleAssetsNL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ImpairmentLossNOE" xlink:label="ImpairmentLossNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ImpairmentLossNOE" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_LossOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" xlink:label="LossOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnSalesOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_LossOnWriteDownOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" xlink:label="LossOnWriteDownOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnWriteDownOfInvestmentsInSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ProvisionForDoubtfulReceivablesFromSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" xlink:label="ProvisionForDoubtfulReceivablesFromSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ProvisionForDoubtfulReceivablesFromSecuritiesAndSubsidiariesAndAssociatedCompaniesNL" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_ProvisionfOrTheObligationForGuaranteesAndCommitmentsNL" xlink:label="ProvisionfOrTheObligationForGuaranteesAndCommitmentsNL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ProvisionfOrTheObligationForGuaranteesAndCommitmentsNL" order="7.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="OtherNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="OtherNOE" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLoss" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="2.8125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="DisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DisposalOfTreasuryStock" order="3.4375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetirementOfTreasuryStock" xlink:label="RetirementOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="RetirementOfTreasuryStock" order="3.984375" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E02513-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E02513-000_CompensationCostsRelatedToSharePerformanceLinkedRestrictedStockSS" xlink:label="CompensationCostsRelatedToSharePerformanceLinkedRestrictedStockSS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="CompensationCostsRelatedToSharePerformanceLinkedRestrictedStockSS" order="4.7578125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="5.7578125" />
  </link:calculationLink>
</link:linkbase>