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<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E04356-000_SemiFinishedWorksCostCA_label" xlink:role="http://www.xbrl.org/2003/role/documentation">仕掛作業支出金、流動資産</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E04356-000_SoneYoshisadaMember_label" xlink:role="http://www.xbrl.org/2003/role/label">曽根　好貞</link:label>
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