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<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp030000-asr_E03521-000_ProvisionOfReserveForLossFromRedemptionOfGiftVouchersNOE_label_1" xlink:role="http://www.xbrl.org/2003/role/label">Provision of reserve for loss from redemption of gift vouchers</link:label>
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