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<!-- Edited with XiRUTE .NET Library 01-08 -->
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_FumihiroSasakiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Fumihiro Sasaki</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_FumihiroSasakiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Fumihiro Sasaki [member]</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_GainOnReversalOfAllowanceForDoubtfulAccountsNOI_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Gain on reversal of allowance for doubtful accounts-NOI</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_IncreaseDecreaseInProvisionForDirectorsStockBasedCompensationOpeCF_label_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Increase (decrease) in provision for directors' stock based compensation-OpeCF</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_IncreaseDecreaseInProvisionForDirectorsStockBasedCompensationOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/documentation">Increase (decrease) in provision for directors' stock based compensation</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_InformationAboutAuditsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">Information about audits</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_InformationAboutAuditsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Information about audits [text block]</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_InformationAboutEmployeesOfReportingCompanyLineItems_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Information about employees of reporting company [line items]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_InformationAboutEmployeesOfReportingCompanyTable_label" xlink:role="http://www.xbrl.org/2003/role/label">Information about employees of reporting company</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_InformationAboutEmployeesOfReportingCompanyTable_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Information about employees of reporting company [table]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KazuhikoNogamiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Kazuhiko Nogami</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KazuhikoNogamiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Kazuhiko Nogami [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KeisukeSuzukiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Keisuke Suzuki</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KeisukeSuzukiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Keisuke Suzuki [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KenjiYamadaMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Kenji Yamada</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_KenjiYamadaMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Kenji Yamada [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_LowestSharePrice_label" xlink:role="http://www.xbrl.org/2003/role/label">Lowest share price</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_LowestSharePrice_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Lowest share price</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">Management analysis of financial position, operating results and cash flows</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Management analysis of financial position, operating results and cash flows [heading]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Management analysis of financial position, operating results and cash flows</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ManagementAnalysisOfFinancialPositionOperatingResultsAndCashFlowsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Management analysis of financial position, operating results and cash flows [text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_MasahikoNakamuraMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Masahiko Nakamura</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_MasahikoNakamuraMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Masahiko Nakamura [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NotesRegardingLongTermPrepaidExpensesAndOtherOfCurrentAssetsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Notes regarding long-term prepaid expenses and other of current assets</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NotesRegardingLongTermPrepaidExpensesAndOtherOfCurrentAssetsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Notes regarding long-term prepaid expenses and other of current assets[text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NotesRegardingOtherOfSellingGeneralAndAdministrativeExpensesTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Notes regarding other of selling, general, and administrative expenses</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NotesRegardingOtherOfSellingGeneralAndAdministrativeExpensesTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Notes regarding other of selling, general, and administrative expenses[text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NumberOfNamesOfSecuritiesEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">Number of names of securities</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NumberOfNamesOfSecuritiesEquitySecuritiesNotListedInvestmentEquitySecuritiesHeldForPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Number of names of securities, Equity securities not listed, Investment equity securities held for pure investment, Reporting company</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NumberOfNamesOfSecuritiesEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPureInvestmentReportingCompany_label" xlink:role="http://www.xbrl.org/2003/role/label">Number of names of securities</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_NumberOfNamesOfSecuritiesEquitySecuritiesOtherThanThoseNotListedInvestmentEquitySecuritiesHeldForPureInvestmentReportingCompany_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Number of names of securities, Equity securities other than those not listed, Investment equity securities held for pure investment, Reporting company</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OfficialTitleOrPositionInformationAboutDirectorsAndCorporateAuditors_label" xlink:role="http://www.xbrl.org/2003/role/label">Official title or position</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OfficialTitleOrPositionInformationAboutDirectorsAndCorporateAuditors_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Official title or position, Information about directors (and corporate auditors)</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OsamuWatanabeMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Osamu Watanabe</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OsamuWatanabeMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Osamu Watanabe [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OtherInformationAboutShareAcquisitionRightsHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">Other information about share acquisition rights</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OtherInformationAboutShareAcquisitionRightsHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Other information about share acquisition rights [heading]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OtherInformationAboutShareAcquisitionRightsTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Other information about share acquisition rights</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OtherInformationAboutShareAcquisitionRightsTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Other information about share acquisition rights [text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OutsideDirectorsAndOutsideCorporateAuditorsInformationAboutDirectorsAndOtherOfficersTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Outside directors (and outside corporate auditors)</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OutsideDirectorsAndOutsideCorporateAuditorsInformationAboutDirectorsAndOtherOfficersTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Outside directors (and outside corporate auditors), Information about directors (and other officers) [text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OverviewOfCorporateGovernanceHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">Overview of corporate governance</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OverviewOfCorporateGovernanceHeading_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Overview of corporate governance [heading]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OverviewOfCorporateGovernanceTextBlock_label" xlink:role="http://www.xbrl.org/2003/role/label">Overview of corporate governance</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_OverviewOfCorporateGovernanceTextBlock_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Overview of corporate governance [text block]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProceedsFromDisposalOfTreasurySharesResultingFromExerciseOfShareAcquisitionRightsFinCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Proceeds from disposal of treasury shares resulting from exercise of share acquisition rights</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProceedsFromDisposalOfTreasurySharesResultingFromExerciseOfShareAcquisitionRightsFinCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Proceeds from disposal of treasury shares resulting from exercise of share acquisition rights-FinCF</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsBonusesRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label" xlink:role="http://www.xbrl.org/2003/role/label">Provision for directors' bonuses</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsBonusesRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision for directors' bonuses, Remuneration, etc. by category of directors (and other officers)</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsRetirementBenefitsNonConsolidatedSGA_label" xlink:role="http://www.xbrl.org/2003/role/label">Provision for directors</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsRetirementBenefitsNonConsolidatedSGA_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision for directors, retirement benefits non-consolidated-SGA</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsStockBasdeCompensationSGA_label" xlink:role="http://www.xbrl.org/2003/role/label">Provision for directors' stock basde compensation</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorsStockBasdeCompensationSGA_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision for directors' stock basde compensation-SGA</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorSStockBasedCompensationNCL_label_1" xlink:role="http://www.xbrl.org/2003/role/label">Provision for director's stock based compensation</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorSStockBasedCompensationNCL_label_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision for director's stock based compensation-NCL</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForDirectorSStockBasedCompensationNCL_label" xlink:role="http://www.xbrl.org/2003/role/documentation">Provision for director's stock based compensation-NCL</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForRetirementBenefitsForDirectorsAndOtherOfficersRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label" xlink:role="http://www.xbrl.org/2003/role/label">Provision for retirement benefits for directors (and other officers)</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_ProvisionForRetirementBenefitsForDirectorsAndOtherOfficersRemunerationEtcByCategoryOfDirectorsAndOtherOfficers_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision for retirement benefits for directors (and other officers), Remuneration, etc. by category of directors (and other officers)</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E02881-000_RemunerationForDirectorsAndOtherOfficersHeading_label" xlink:role="http://www.xbrl.org/2003/role/label">Remuneration for directors (and other officers)</link:label>
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