<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns="http://disclosure.edinet-fsa.go.jp/2013/manifest" xmlns:jpcrp_cor="http://disclosure.edinet-fsa.go.jp/taxonomy/jpcrp/2025-11-01/jpcrp_cor">
<tocComposition>
<title xml:lang="ja">監査報告書</title>
<title xml:lang="en">Audit Document</title>
<item in="presentation" ref="jpaud" extrole="http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_IndependentAuditorsReport">
<insert parent="jpcrp_cor:IndependentAuditorsReportHeading">
<item ref="jpaud_1" extrole="http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_IndependentAuditorsReport" start="jpcrp_cor:IndependentAuditorsReportHeading" in="presentation" />
</insert>
</item>
</tocComposition>
<list>
<instance id="jpaud" type="AuditDoc" preferredFilename="jpaud-aai-cc-001_E25648-000_2026-03-31_01_2026-06-24.xbrl">
<ixbrl>jpaud-aai-cc-001_E25648-000_2026-03-31_01_2026-06-24_ixbrl.htm</ixbrl>
</instance>
<instance id="jpaud_1" type="AuditDoc" preferredFilename="jpaud-aar-cn-001_E25648-000_2026-03-31_01_2026-06-24.xbrl">
<ixbrl>jpaud-aar-cn-001_E25648-000_2026-03-31_01_2026-06-24_ixbrl.htm</ixbrl>
</instance>
</list>
</manifest>