<?xml version="1.0" encoding="utf-8"?>
<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
<link:linkbase xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase">
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_BalanceSheet" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_ConsolidatedBalanceSheet" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_ConsolidatedStatementOfCashFlows-indirect" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquity" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_ConsolidatedStatementOfIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_QuarterlyConsolidatedBalanceSheet" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedBalanceSheet" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_StatementOfChangesInEquity" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_StatementOfIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_rt_2019-11-01.xsd#rol_YearToQuarterEndConsolidatedStatementOfIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfIncome" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" xlink:label="jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" xlink:label="jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AllowanceForInvestmentLossAssetsINS" xlink:label="jppfs_cor_AllowanceForInvestmentLossAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="jppfs_cor_BondsPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="jppfs_cor_BuildingsNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CallLoansAssetsINS" xlink:label="jppfs_cor_CallLoansAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CashAndDepositsAssetsINS" xlink:label="jppfs_cor_CashAndDepositsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="jppfs_cor_ConstructionInProgress" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" xlink:label="jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="jppfs_cor_DeferredGainsOrLossesOnHedges" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="jppfs_cor_DeferredTaxAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="jppfs_cor_DeferredTaxLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" xlink:label="jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:label="jppfs_cor_ForeignCurrencyTranslationAdjustment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Goodwill" xlink:label="jppfs_cor_Goodwill" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Land" xlink:label="jppfs_cor_Land" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LeaseAssetsNetPPE" xlink:label="jppfs_cor_LeaseAssetsNetPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LoansReceivablesAssetsINS" xlink:label="jppfs_cor_LoansReceivablesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" xlink:label="jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_MoneyHeldInTrustAssetsINS" xlink:label="jppfs_cor_MoneyHeldInTrustAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="jppfs_cor_NetDefinedBenefitLiability" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherAssetsAssetsINS" xlink:label="jppfs_cor_OtherAssetsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherIA" xlink:label="jppfs_cor_OtherIA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherLiabilitiesLiabilitiesINS" xlink:label="jppfs_cor_OtherLiabilitiesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="jppfs_cor_OtherNetPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OutstandingClaimsLiabilitiesINS" xlink:label="jppfs_cor_OutstandingClaimsLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PolicyReserveLiabilitiesINS" xlink:label="jppfs_cor_PolicyReserveLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="jppfs_cor_PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:label="jppfs_cor_ProvisionForDirectorsRetirementBenefits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" xlink:label="jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" xlink:label="jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="jppfs_cor_RemeasurementsOfDefinedBenefitPlans" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" xlink:label="jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:label="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" xlink:label="jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:label="jppfs_cor_ReservesUnderTheSpecialLaws1" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RevaluationReserveForLand" xlink:label="jppfs_cor_RevaluationReserveForLand" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SecuritiesAssetsINS" xlink:label="jppfs_cor_SecuritiesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Software" xlink:label="jppfs_cor_Software" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="jppfs_cor_SubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="jppfs_cor_TreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="jppfs_cor_ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" xlink:label="jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CashAndDepositsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CallLoansAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_MoneyHeldInTrustAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_SecuritiesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_LoansReceivablesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_PropertyPlantAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_OtherAssetsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_DeferredTaxAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="13" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_AllowanceForInvestmentLossAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="14" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_Software" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_Goodwill" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_OtherIA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_Liabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_BondsPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_OtherLiabilitiesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_NetDefinedBenefitLiability" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_DeferredTaxLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_NetAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ValuationAndTranslationAdjustments" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_SubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_Land" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_BuildingsNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_LeaseAssetsNetPPE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_ConstructionInProgress" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_OtherNetPPE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_OutstandingClaimsLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_PolicyReserveLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:to="jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_TreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_RevaluationReserveForLand" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" xlink:label="jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" xlink:label="jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AllowanceForInvestmentLossAssetsINS" xlink:label="jppfs_cor_AllowanceForInvestmentLossAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="jppfs_cor_BondsPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CallLoansAssetsINS" xlink:label="jppfs_cor_CallLoansAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CashAndDepositsAssetsINS" xlink:label="jppfs_cor_CashAndDepositsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" xlink:label="jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="jppfs_cor_DeferredGainsOrLossesOnHedges" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="jppfs_cor_DeferredTaxAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="jppfs_cor_DeferredTaxLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" xlink:label="jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:label="jppfs_cor_ForeignCurrencyTranslationAdjustment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LoansReceivablesAssetsINS" xlink:label="jppfs_cor_LoansReceivablesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" xlink:label="jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_MoneyHeldInTrustAssetsINS" xlink:label="jppfs_cor_MoneyHeldInTrustAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="jppfs_cor_NetDefinedBenefitLiability" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherAssetsAssetsINS" xlink:label="jppfs_cor_OtherAssetsAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherLiabilitiesLiabilitiesINS" xlink:label="jppfs_cor_OtherLiabilitiesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OutstandingClaimsLiabilitiesINS" xlink:label="jppfs_cor_OutstandingClaimsLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PolicyReserveLiabilitiesINS" xlink:label="jppfs_cor_PolicyReserveLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="jppfs_cor_PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:label="jppfs_cor_ProvisionForDirectorsRetirementBenefits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" xlink:label="jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" xlink:label="jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="jppfs_cor_RemeasurementsOfDefinedBenefitPlans" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" xlink:label="jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:label="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" xlink:label="jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:label="jppfs_cor_ReservesUnderTheSpecialLaws1" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RevaluationReserveForLand" xlink:label="jppfs_cor_RevaluationReserveForLand" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SecuritiesAssetsINS" xlink:label="jppfs_cor_SecuritiesAssetsINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="jppfs_cor_SubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="jppfs_cor_TreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="jppfs_cor_ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" xlink:label="jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CashAndDepositsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CallLoansAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_MonetaryReceivablesPurchasedAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_MoneyHeldInTrustAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_SecuritiesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_LoansReceivablesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_PropertyPlantAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_ReinsuranceAccountsReceivableAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_OtherAssetsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_DeferredTaxAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CustomersLiabilitiesForAcceptancesAndGuaranteesAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_AllowanceForDoubtfulAccountsAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="13" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_AllowanceForInvestmentLossAssetsINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="14" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_Liabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReinsuranceAccountsPayableLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_BondsPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_OtherLiabilitiesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_NetDefinedBenefitLiability" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jpcrp020000-srs_E06141-000_ReserveForPossibleReimbursementOfPrescribedClaims" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_DeferredTaxLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_AcceptancesAndGuaranteesLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_NetAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ValuationAndTranslationAdjustments" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_SubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_OutstandingClaimsLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_PolicyReserveLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReserveForInsurancePolicyLiabilitiesLiabilitiesINS" xlink:to="jppfs_cor_ReserveForDividendsToPolicyholdersLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ReservesUnderTheSpecialLaws1" xlink:to="jppfs_cor_ReserveForPriceFluctuationLiabilitiesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_TreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_RevaluationReserveForLand" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AnnuityPaymentsOEINS" xlink:label="jppfs_cor_AnnuityPaymentsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BenefitsOEINS" xlink:label="jppfs_cor_BenefitsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" xlink:label="jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="jppfs_cor_ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignExchangeLossesInvestmentExpensesOEINS" xlink:label="jppfs_cor_ForeignExchangeLossesInvestmentExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" xlink:label="jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" xlink:label="jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnSalesOfSecuritiesOIINS" xlink:label="jppfs_cor_GainOnSalesOfSecuritiesOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnSeparateAccountsOIINS" xlink:label="jppfs_cor_GainOnSeparateAccountsOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnTradingSecuritiesOIINS" xlink:label="jppfs_cor_GainOnTradingSecuritiesOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="jppfs_cor_ImpairmentLossEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesCurrentConsolidatedINS" xlink:label="jppfs_cor_IncomeTaxesCurrentConsolidatedINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:label="jppfs_cor_InsuranceClaimsAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsuranceClaimsOEINS" xlink:label="jppfs_cor_InsuranceClaimsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsurancePremiumsAndOtherOIINS" xlink:label="jppfs_cor_InsurancePremiumsAndOtherOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestDividendsAndOtherIncomeOIINS" xlink:label="jppfs_cor_InterestDividendsAndOtherIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestExpensesOEINS" xlink:label="jppfs_cor_InterestExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentExpensesOEINS" xlink:label="jppfs_cor_InvestmentExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentIncomeOIINS" xlink:label="jppfs_cor_InvestmentIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnDisposalOfBadLoansOEINS" xlink:label="jppfs_cor_LossOnDisposalOfBadLoansOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" xlink:label="jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnInvestmentsInMoneyHeldInTrustOEINS" xlink:label="jppfs_cor_LossOnInvestmentsInMoneyHeldInTrustOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnSalesOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnSalesOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnSeparateAccountsOEINS" xlink:label="jppfs_cor_LossOnSeparateAccountsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnTradingSecuritiesOEINS" xlink:label="jppfs_cor_LossOnTradingSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnValuationOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnValuationOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" xlink:label="jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingExpensesINS" xlink:label="jppfs_cor_OperatingExpensesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingIncomeINS" xlink:label="jppfs_cor_OperatingIncomeINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherEI" xlink:label="jppfs_cor_OtherEI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherEL" xlink:label="jppfs_cor_OtherEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherInvestmentExpensesOEINS" xlink:label="jppfs_cor_OtherInvestmentExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherInvestmentIncomeOIINS" xlink:label="jppfs_cor_OtherInvestmentIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherOperatingExpensesOEINS" xlink:label="jppfs_cor_OtherOperatingExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherOperatingIncomeOIINS" xlink:label="jppfs_cor_OtherOperatingIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProjectExpensesINS" xlink:label="jppfs_cor_ProjectExpensesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" xlink:label="jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" xlink:label="jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" xlink:label="jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfOutstandingClaimsOEINS" xlink:label="jppfs_cor_ProvisionOfOutstandingClaimsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:label="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfPolicyReserveOEINS" xlink:label="jppfs_cor_ProvisionOfPolicyReserveOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" xlink:label="jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" xlink:label="jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReversalOfAllowanceForDoubtfulAccountsOIINS" xlink:label="jppfs_cor_ReversalOfAllowanceForDoubtfulAccountsOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SurrenderBenefitsOEINS" xlink:label="jppfs_cor_SurrenderBenefitsOEINS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" xlink:label="jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_OtherEI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ImpairmentLossEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_OtherEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_OrdinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesCurrentConsolidatedINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_InsuranceClaimsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_AnnuityPaymentsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_BenefitsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_SurrenderBenefitsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_InvestmentExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_InterestExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnInvestmentsInMoneyHeldInTrustOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnTradingSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnSalesOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnValuationOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_ForeignExchangeLossesInvestmentExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnDisposalOfBadLoansOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_OtherInvestmentExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="13" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnSeparateAccountsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="14" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_InvestmentIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_InterestDividendsAndOtherIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnTradingSecuritiesOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnSalesOfSecuritiesOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_ReversalOfAllowanceForDoubtfulAccountsOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_OtherInvestmentIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnSeparateAccountsOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_ProjectExpensesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_OtherOperatingExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingIncomeINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_InsurancePremiumsAndOtherOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_OtherOperatingIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingExpensesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfOutstandingClaimsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfPolicyReserveOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="jppfs_cor_ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:label="jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:label="jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="jppfs_cor_OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:label="jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ComprehensiveIncome" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ComprehensiveIncome" xlink:to="jppfs_cor_OtherComprehensiveIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AnnuityPaymentsOEINS" xlink:label="jppfs_cor_AnnuityPaymentsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BenefitsOEINS" xlink:label="jppfs_cor_BenefitsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" xlink:label="jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="jppfs_cor_ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignExchangeGainsTradingOIINS" xlink:label="jppfs_cor_ForeignExchangeGainsTradingOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainFromMoneyHeldInTrustOIINS" xlink:label="jppfs_cor_GainFromMoneyHeldInTrustOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" xlink:label="jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" xlink:label="jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnSalesOfSecuritiesOIINS" xlink:label="jppfs_cor_GainOnSalesOfSecuritiesOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnSeparateAccountsOIINS" xlink:label="jppfs_cor_GainOnSeparateAccountsOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="jppfs_cor_ImpairmentLossEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesCurrentConsolidatedINS" xlink:label="jppfs_cor_IncomeTaxesCurrentConsolidatedINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:label="jppfs_cor_InsuranceClaimsAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsuranceClaimsOEINS" xlink:label="jppfs_cor_InsuranceClaimsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InsurancePremiumsAndOtherOIINS" xlink:label="jppfs_cor_InsurancePremiumsAndOtherOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestDividendsAndOtherIncomeOIINS" xlink:label="jppfs_cor_InterestDividendsAndOtherIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestExpensesOEINS" xlink:label="jppfs_cor_InterestExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentExpensesOEINS" xlink:label="jppfs_cor_InvestmentExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentIncomeOIINS" xlink:label="jppfs_cor_InvestmentIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnDisposalOfBadLoansOEINS" xlink:label="jppfs_cor_LossOnDisposalOfBadLoansOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" xlink:label="jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnSalesOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnSalesOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnTradingSecuritiesOEINS" xlink:label="jppfs_cor_LossOnTradingSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnValuationOfSecuritiesOEINS" xlink:label="jppfs_cor_LossOnValuationOfSecuritiesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" xlink:label="jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingExpensesINS" xlink:label="jppfs_cor_OperatingExpensesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingIncomeINS" xlink:label="jppfs_cor_OperatingIncomeINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherEI" xlink:label="jppfs_cor_OtherEI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherEL" xlink:label="jppfs_cor_OtherEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherInvestmentExpensesOEINS" xlink:label="jppfs_cor_OtherInvestmentExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherInvestmentIncomeOIINS" xlink:label="jppfs_cor_OtherInvestmentIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherOperatingExpensesOEINS" xlink:label="jppfs_cor_OtherOperatingExpensesOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherOperatingIncomeOIINS" xlink:label="jppfs_cor_OtherOperatingIncomeOIINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProjectExpensesINS" xlink:label="jppfs_cor_ProjectExpensesINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" xlink:label="jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" xlink:label="jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" xlink:label="jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfOutstandingClaimsOEINS" xlink:label="jppfs_cor_ProvisionOfOutstandingClaimsOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:label="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfPolicyReserveOEINS" xlink:label="jppfs_cor_ProvisionOfPolicyReserveOEINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" xlink:label="jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" xlink:label="jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SurrenderBenefitsOEINS" xlink:label="jppfs_cor_SurrenderBenefitsOEINS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" xlink:label="jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_GainOnDisposalOfNoncurrentAssetsEIINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_OtherEI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnDisposalOfNoncurrentAssetsELINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ImpairmentLossEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ProvisionOfReserveForPriceFluctuationELINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_OtherEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_OrdinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ProvisionOfReserveForDividendsToPolicyholdersINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesCurrentConsolidatedINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_InsuranceClaimsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_AnnuityPaymentsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_BenefitsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jppfs_cor_SurrenderBenefitsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:to="jpcrp020000-srs_E06141-000_OtherRefundsEtcOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_InvestmentExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_InterestExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnTradingSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnSalesOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnValuationOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnRedemptionOfSecuritiesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_NetDerivativeFinancialInstrumentsLossOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_ProvisionOfAllowanceForInvestmentLossOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_LossOnDisposalOfBadLoansOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_DepreciationOfRealEstateForRentAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentExpensesOEINS" xlink:to="jppfs_cor_OtherInvestmentExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_InterestDividendsAndOtherIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainFromMoneyHeldInTrustOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnSalesOfSecuritiesOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnRedemptionOfSecuritiesOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_ForeignExchangeGainsTradingOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_OtherInvestmentIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentIncomeOIINS" xlink:to="jppfs_cor_GainOnSeparateAccountsOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingExpensesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_InsuranceClaimsAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_ProjectExpensesINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpensesINS" xlink:to="jppfs_cor_OtherOperatingExpensesOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingIncomeINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_InsurancePremiumsAndOtherOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_InvestmentIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncomeINS" xlink:to="jppfs_cor_OtherOperatingIncomeOIINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfOutstandingClaimsOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfPolicyReserveOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProvisionOfPolicyReserveAndOtherOEINS" xlink:to="jppfs_cor_ProvisionOfInterestPortionOfReserveForDividendsToPolicyholdersOEINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="jppfs_cor_ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:label="jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:label="jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="jppfs_cor_OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:label="jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ComprehensiveIncome" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ComprehensiveIncome" xlink:to="jppfs_cor_OtherComprehensiveIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherComprehensiveIncome" xlink:to="jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ChangeOfScopeOfEquityMethod" xlink:label="jppfs_cor_ChangeOfScopeOfEquityMethod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="jppfs_cor_DisposalOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="jppfs_cor_DividendsFromSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IssuanceOfNewShares" xlink:label="jppfs_cor_IssuanceOfNewShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Other" xlink:label="jppfs_cor_Other" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLossAttributableToOwnersOfParent" xlink:label="jppfs_cor_ProfitLossAttributableToOwnersOfParent" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="jppfs_cor_PurchaseOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ReversalOfRevaluationReserveForLand" xlink:label="jppfs_cor_ReversalOfRevaluationReserveForLand" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="jppfs_cor_TotalChangesOfItemsDuringThePeriod" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_IssuanceOfNewShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DividendsFromSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ProfitLossAttributableToOwnersOfParent" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_PurchaseOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DisposalOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ChangeOfScopeOfEquityMethod" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ReversalOfRevaluationReserveForLand" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_Other" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AmortizationOfGoodwillOpeCF" xlink:label="jppfs_cor_AmortizationOfGoodwillOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AmortizationOfLoansOpeCFINS" xlink:label="jppfs_cor_AmortizationOfLoansOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="jppfs_cor_CashDividendsPaidFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CollectionOfLoansReceivableInvCF" xlink:label="jppfs_cor_CollectionOfLoansReceivableInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DecreaseIncreaseInOtherInvestingAndFinancingActivitiesAssetsOpeCFINS" xlink:label="jppfs_cor_DecreaseIncreaseInOtherInvestingAndFinancingActivitiesAssetsOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DecreaseIncreaseInReinsuranceAccountsReceivableOpeCFINS" xlink:label="jppfs_cor_DecreaseIncreaseInReinsuranceAccountsReceivableOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DecreaseInMoneyHeldInTrustInvCFINS" xlink:label="jppfs_cor_DecreaseInMoneyHeldInTrustInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:label="jppfs_cor_DepreciationAndAmortizationOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DepreciationOfRealEstateForRentOpeCFINS" xlink:label="jppfs_cor_DepreciationOfRealEstateForRentOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DividendsToPolicyholdersPaidOpeCFINS" xlink:label="jppfs_cor_DividendsToPolicyholdersPaidOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:label="jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:label="jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ForeignExchangeLossesGainsOpeCF" xlink:label="jppfs_cor_ForeignExchangeLossesGainsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ImpairmentLossOpeCF" xlink:label="jppfs_cor_ImpairmentLossOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesPaidOpeCF" xlink:label="jppfs_cor_IncomeTaxesPaidOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForInvestmentLossOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInAllowanceForInvestmentLossOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInOtherInvestingAndFinancingActivitiesLiabilitiesOpeCFINS" xlink:label="jppfs_cor_IncreaseDecreaseInOtherInvestingAndFinancingActivitiesLiabilitiesOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInOutstandingClaimsOpeCFINS" xlink:label="jppfs_cor_IncreaseDecreaseInOutstandingClaimsOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInPolicyReserveOpeCFINS" xlink:label="jppfs_cor_IncreaseDecreaseInPolicyReserveOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInReinsuranceAccountsPayableOpeCFINS" xlink:label="jppfs_cor_IncreaseDecreaseInReinsuranceAccountsPayableOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseDecreaseInReserveForPriceFluctuationOpeCFINS" xlink:label="jppfs_cor_IncreaseDecreaseInReserveForPriceFluctuationOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncreaseInMoneyHeldInTrustInvCFINS" xlink:label="jppfs_cor_IncreaseInMoneyHeldInTrustInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFINS" xlink:label="jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestDividendsAndOtherIncomeOpeCFINSLife" xlink:label="jppfs_cor_InterestDividendsAndOtherIncomeOpeCFINSLife" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestExpensesOpeCF" xlink:label="jppfs_cor_InterestExpensesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:label="jppfs_cor_InterestExpensesPaidOpeCFFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestOnReserveForDividendsToPolicyholdersOpeCFINS" xlink:label="jppfs_cor_InterestOnReserveForDividendsToPolicyholdersOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossGainRelatedToPropertyPlantAndEquipmentOpeCFINS" xlink:label="jppfs_cor_LossGainRelatedToPropertyPlantAndEquipmentOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossGainRelatedToSecuritiesOpeCFINS" xlink:label="jppfs_cor_LossGainRelatedToSecuritiesOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndDepositsInvCFINS" xlink:label="jppfs_cor_NetIncreaseDecreaseInCashAndDepositsInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNetFinCFINS" xlink:label="jppfs_cor_OtherNetFinCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNetInvCF" xlink:label="jppfs_cor_OtherNetInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNetOpeCFINS" xlink:label="jppfs_cor_OtherNetOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNetOpeCFSubtotalINS" xlink:label="jppfs_cor_OtherNetOpeCFSubtotalINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PaymentsForTransferOfBusiness2InvCF" xlink:label="jppfs_cor_PaymentsForTransferOfBusiness2InvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" xlink:label="jppfs_cor_PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PaymentsOfLoansReceivableInvCF" xlink:label="jppfs_cor_PaymentsOfLoansReceivableInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromIssuanceOfBondsFinCF" xlink:label="jppfs_cor_ProceedsFromIssuanceOfBondsFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromLoansPayableFinCF" xlink:label="jppfs_cor_ProceedsFromLoansPayableFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromSalesAndRedemptionOfMonetaryReceivablesPurchasedInvCFINS" xlink:label="jppfs_cor_ProceedsFromSalesAndRedemptionOfMonetaryReceivablesPurchasedInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromSalesAndRedemptionOfSecuritiesInvCFINS" xlink:label="jppfs_cor_ProceedsFromSalesAndRedemptionOfSecuritiesInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromSalesOfIntangibleAssetsInvCF" xlink:label="jppfs_cor_ProceedsFromSalesOfIntangibleAssetsInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProceedsFromTransferOfBusinessInvCF" xlink:label="jppfs_cor_ProceedsFromTransferOfBusinessInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProvisionReversalOfReserveForDividendsToPolicyholdersOpeCFINS" xlink:label="jppfs_cor_ProvisionReversalOfReserveForDividendsToPolicyholdersOpeCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:label="jppfs_cor_PurchaseOfIntangibleAssetsInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfInvestmentsInSubsidiariesInvCF" xlink:label="jppfs_cor_PurchaseOfInvestmentsInSubsidiariesInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" xlink:label="jppfs_cor_PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:label="jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfShortTermInvestmentSecuritiesInvCF" xlink:label="jppfs_cor_PurchaseOfShortTermInvestmentSecuritiesInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:label="jppfs_cor_PurchaseOfTreasuryStockFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchasesOfMonetaryReceivablesPurchasedInvCFINS" xlink:label="jppfs_cor_PurchasesOfMonetaryReceivablesPurchasedInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RedemptionOfBondsFinCF" xlink:label="jppfs_cor_RedemptionOfBondsFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RepaymentsOfLeaseObligationsFinCF" xlink:label="jppfs_cor_RepaymentsOfLeaseObligationsFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RepaymentsOfLoansPayableFinCF" xlink:label="jppfs_cor_RepaymentsOfLoansPayableFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="jppfs_cor_SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:label="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TotalOfNetCashProvidedByUsedInOperatingActivitiesAndInvestmentTransactionsInvCFINS" xlink:label="jppfs_cor_TotalOfNetCashProvidedByUsedInOperatingActivitiesAndInvestmentTransactionsInvCFINS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_IncreaseDecreaseInReserveForPossibleReimbursementOfPrescribedClaimsOpeCF" xlink:label="jpcrp020000-srs_E06141-000_IncreaseDecreaseInReserveForPossibleReimbursementOfPrescribedClaimsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_NetIncreaseDecreaseInShortTermFinancingFinCF" xlink:label="jpcrp020000-srs_E06141-000_NetIncreaseDecreaseInShortTermFinancingFinCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_ProceedsFromAcquisitionOfBusinessInvCF" xlink:label="jpcrp020000-srs_E06141-000_ProceedsFromAcquisitionOfBusinessInvCF" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_ProceedsFromLoansPayableFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_RepaymentsOfLoansPayableFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_ProceedsFromIssuanceOfBondsFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_RedemptionOfBondsFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_RepaymentsOfLeaseObligationsFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jpcrp020000-srs_E06141-000_NetIncreaseDecreaseInShortTermFinancingFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_CashDividendsPaidFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_OtherNetFinCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromSalesOfIntangibleAssetsInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfInvestmentsInSubsidiariesInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromTransferOfBusinessInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PaymentsForTransferOfBusiness2InvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jpcrp020000-srs_E06141-000_ProceedsFromAcquisitionOfBusinessInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_SubtotalOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_DividendsToPolicyholdersPaidOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_OtherNetOpeCFSubtotalINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_IncomeTaxesPaidOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DepreciationOfRealEstateForRentOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_ImpairmentLossOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_AmortizationOfGoodwillOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInOutstandingClaimsOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInPolicyReserveOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_InterestOnReserveForDividendsToPolicyholdersOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_ProvisionReversalOfReserveForDividendsToPolicyholdersOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInAllowanceForInvestmentLossOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_AmortizationOfLoansOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="13" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="14" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jpcrp020000-srs_E06141-000_IncreaseDecreaseInReserveForPossibleReimbursementOfPrescribedClaimsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="15" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInReserveForPriceFluctuationOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="16" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_InterestDividendsAndOtherIncomeOpeCFINSLife" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="17" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_LossGainRelatedToSecuritiesOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="18" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_InterestExpensesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="19" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_ForeignExchangeLossesGainsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="20" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_LossGainRelatedToPropertyPlantAndEquipmentOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="21" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="22" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DecreaseIncreaseInReinsuranceAccountsReceivableOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="23" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DecreaseIncreaseInOtherInvestingAndFinancingActivitiesAssetsOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="24" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInReinsuranceAccountsPayableOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="25" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInOtherInvestingAndFinancingActivitiesLiabilitiesOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="26" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_OtherNetOpeCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="27" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInOperatingActivitiesAndInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInOperatingActivitiesAndInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_NetIncreaseDecreaseInCashAndDepositsInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_PurchasesOfMonetaryReceivablesPurchasedInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_ProceedsFromSalesAndRedemptionOfMonetaryReceivablesPurchasedInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_IncreaseInMoneyHeldInTrustInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_DecreaseInMoneyHeldInTrustInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_PurchaseOfShortTermInvestmentSecuritiesInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_ProceedsFromSalesAndRedemptionOfSecuritiesInvCFINS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_PaymentsOfLoansReceivableInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_CollectionOfLoansReceivableInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalOfNetCashProvidedByUsedInInvestmentTransactionsInvCFINS" xlink:to="jppfs_cor_OtherNetInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
  </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/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="jppfs_cor_AccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="jppfs_cor_AccruedExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BondIssuanceCostDA" xlink:label="jppfs_cor_BondIssuanceCostDA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="jppfs_cor_BondsPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Buildings" xlink:label="jppfs_cor_Buildings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="jppfs_cor_CashAndDeposits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ConsumptionTaxesReceivable" xlink:label="jppfs_cor_ConsumptionTaxesReceivable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="jppfs_cor_CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="jppfs_cor_CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredAssets" xlink:label="jppfs_cor_DeferredAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="jppfs_cor_DeferredGainsOrLossesOnHedges" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="jppfs_cor_DeferredTaxAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="jppfs_cor_DepositsReceived" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="jppfs_cor_IncomeTaxesPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesReceivable" xlink:label="jppfs_cor_IncomeTaxesReceivable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="jppfs_cor_InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="jppfs_cor_InvestmentSecurities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:label="jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LeaseAssetsPPE" xlink:label="jppfs_cor_LeaseAssetsPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LeaseObligationsCL" xlink:label="jppfs_cor_LeaseObligationsCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LeaseObligationsNCL" xlink:label="jppfs_cor_LeaseObligationsNCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="jppfs_cor_LegalCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="jppfs_cor_LegalRetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="jppfs_cor_LongTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LongTermLoansPayableToSubsidiariesAndAffiliates" xlink:label="jppfs_cor_LongTermLoansPayableToSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="jppfs_cor_NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="jppfs_cor_NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherCA" xlink:label="jppfs_cor_OtherCA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherCapitalSurplus" xlink:label="jppfs_cor_OtherCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherCL" xlink:label="jppfs_cor_OtherCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="jppfs_cor_OtherIOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="jppfs_cor_OtherNCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherRetainedEarnings" xlink:label="jppfs_cor_OtherRetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="jppfs_cor_PrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="jppfs_cor_PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="jppfs_cor_RetainedEarningsBroughtForward" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_RightOfTrademark" xlink:label="jppfs_cor_RightOfTrademark" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="jppfs_cor_StocksOfSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="jppfs_cor_SubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixtures" xlink:label="jppfs_cor_ToolsFurnitureAndFixtures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="jppfs_cor_TreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="jppfs_cor_ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_FundForPriceFluctuationAllowance" xlink:label="jpcrp020000-srs_E06141-000_FundForPriceFluctuationAllowance" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_ShortTermLoansPayableToSubsidiariesAndAffiliatesLiabilities" xlink:label="jpcrp020000-srs_E06141-000_ShortTermLoansPayableToSubsidiariesAndAffiliatesLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_NoncurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_DeferredAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_LegalCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_OtherCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_CashAndDeposits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_PrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_ConsumptionTaxesReceivable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_IncomeTaxesReceivable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_OtherCA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_CurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccruedExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_LeaseObligationsCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccountsPayableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_IncomeTaxesPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_DepositsReceived" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jpcrp020000-srs_E06141-000_ShortTermLoansPayableToSubsidiariesAndAffiliatesLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_OtherCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_DeferredAssets" xlink:to="jppfs_cor_BondIssuanceCostDA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_RightOfTrademark" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_InvestmentSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_DeferredTaxAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_OtherIOA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_Liabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_NoncurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_NetAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ValuationAndTranslationAdjustments" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_SubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_PropertyPlantAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_InvestmentsAndOtherAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_BondsPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermLoansPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermLoansPayableToSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LeaseObligationsNCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_OtherNCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_RetainedEarnings" xlink:to="jppfs_cor_OtherRetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherRetainedEarnings" xlink:to="jppfs_cor_RetainedEarningsBroughtForward" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OtherRetainedEarnings" xlink:to="jpcrp020000-srs_E06141-000_FundForPriceFluctuationAllowance" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_Buildings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_ToolsFurnitureAndFixtures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_LeaseAssetsPPE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_RetainedEarnings" xlink:to="jppfs_cor_LegalRetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_TreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
  </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/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_CommissionsFromSubsidiariesAndAffiliatesRevOA" xlink:label="jppfs_cor_CommissionsFromSubsidiariesAndAffiliatesRevOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DividendsFromSubsidiariesAndAffiliatesRevOA" xlink:label="jppfs_cor_DividendsFromSubsidiariesAndAffiliatesRevOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_GainOnForfeitureOfUnclaimedDividendsNOI" xlink:label="jppfs_cor_GainOnForfeitureOfUnclaimedDividendsNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="jppfs_cor_IncomeTaxesCurrent" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="jppfs_cor_InterestExpensesNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="jppfs_cor_InterestIncomeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestOnBondsNOE" xlink:label="jppfs_cor_InterestOnBondsNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_InterestOnRefundNOI" xlink:label="jppfs_cor_InterestOnRefundNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:label="jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="jppfs_cor_NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="jppfs_cor_NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingExpenses" xlink:label="jppfs_cor_OperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="jppfs_cor_OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="jppfs_cor_OperatingRevenue1" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="jppfs_cor_OtherNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="jppfs_cor_OtherNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_OtherRevOA" xlink:label="jppfs_cor_OtherRevOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="jppfs_cor_SellingGeneralAndAdministrativeExpenses" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020000-srs-001_E06141-000_2020-03-31_03_2021-03-10.xsd#jpcrp020000-srs_E06141-000_PrematureRepaymentPenaltyNOE" xlink:label="jpcrp020000-srs_E06141-000_PrematureRepaymentPenaltyNOE" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_OrdinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesCurrent" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_InterestOnBondsNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_InterestExpensesNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jpcrp020000-srs_E06141-000_PrematureRepaymentPenaltyNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_OtherNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_InterestIncomeNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_GainOnForfeitureOfUnclaimedDividendsNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_InterestOnRefundNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_OtherNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_OperatingExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_OperatingRevenue1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingRevenue1" xlink:to="jppfs_cor_DividendsFromSubsidiariesAndAffiliatesRevOA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingRevenue1" xlink:to="jppfs_cor_CommissionsFromSubsidiariesAndAffiliatesRevOA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingRevenue1" xlink:to="jppfs_cor_OtherRevOA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
  </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/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="jppfs_cor_DisposalOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="jppfs_cor_DividendsFromSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_IssuanceOfNewShares" xlink:label="jppfs_cor_IssuanceOfNewShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="jppfs_cor_PurchaseOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2019-11-01/jppfs_cor_2019-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="jppfs_cor_TotalChangesOfItemsDuringThePeriod" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_IssuanceOfNewShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DividendsFromSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_PurchaseOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DisposalOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
  </link:calculationLink>
</link:linkbase>