<?xml version="1.0" encoding="utf-8"?>
<!-- Generated by PRONEXUS WORKS -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_rt_2025-11-01.xsd#rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_rt_2025-11-01.xsd#rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_rt_2025-11-01.xsd#rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_ConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_ConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_rt_2025-11-01.xsd#rol_ConsolidatedStatementOfFinancialPositionIFRS" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="CurrentAssetsIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="CurrentAssetsIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="CurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:label="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:label="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="CashAndCashEquivalentsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:to="CashAndCashEquivalentsIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:label="TradeAndOtherReceivablesCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:to="TradeAndOtherReceivablesCAIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherFinancialAssetsCAIFRS" xlink:label="OtherFinancialAssetsCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:to="OtherFinancialAssetsCAIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_InventoriesCAIFRS" xlink:label="InventoriesCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:to="InventoriesCAIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:label="OtherCurrentAssetsCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsOtherThanAssetsHeldForSaleCAIFRS" xlink:to="OtherCurrentAssetsCAIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_AssetsHeldForSaleIFRS" xlink:label="AssetsHeldForSaleIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssetsIFRS" xlink:to="AssetsHeldForSaleIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="NonCurrentAssetsIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="NonCurrentAssetsIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="NonCurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="PropertyPlantAndEquipmentIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="PropertyPlantAndEquipmentIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RightOfUseAssetsIFRS" xlink:label="RightOfUseAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="RightOfUseAssetsIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_GoodwillIFRS" xlink:label="GoodwillIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="GoodwillIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="IntangibleAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="IntangibleAssetsIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="InvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="InvestmentsAccountedForUsingEquityMethodIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:label="OtherFinancialAssetsNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="OtherFinancialAssetsNCAIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RetirementBenefitAssetNCAIFRS" xlink:label="RetirementBenefitAssetNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="RetirementBenefitAssetNCAIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="DeferredTaxAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="DeferredTaxAssetsIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TradeAndOtherReceivablesNCAIFRS" xlink:label="TradeAndOtherReceivablesNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="TradeAndOtherReceivablesNCAIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:label="OtherNonCurrentAssetsNCAIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentAssetsIFRS" xlink:to="OtherNonCurrentAssetsNCAIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="LiabilitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="TotalCurrentLiabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="TotalCurrentLiabilitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="TotalCurrentLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_BorrowingsCLIFRS" xlink:label="BorrowingsCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="BorrowingsCLIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:label="TradeAndOtherPayablesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="TradeAndOtherPayablesCLIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:label="LeaseLiabilitiesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="LeaseLiabilitiesCLIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherFinancialLiabilitiesCLIFRS" xlink:label="OtherFinancialLiabilitiesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="OtherFinancialLiabilitiesCLIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:label="IncomeTaxesPayableCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="IncomeTaxesPayableCLIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:label="OtherCurrentLiabilitiesCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="OtherCurrentLiabilitiesCLIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProvisionsCLIFRS" xlink:label="ProvisionsCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalCurrentLiabilitiesIFRS" xlink:to="ProvisionsCLIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="NonCurrentLabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="NonCurrentLabilitiesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="NonCurrentLabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TradeAndOtherPayablesNCLIFRS" xlink:label="TradeAndOtherPayablesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="TradeAndOtherPayablesNCLIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:label="LeaseLiabilitiesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="LeaseLiabilitiesNCLIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherFinancialLiabilitiesNCLIFRS" xlink:label="OtherFinancialLiabilitiesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="OtherFinancialLiabilitiesNCLIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RetirementBenefitLiabilityNCLIFRS" xlink:label="RetirementBenefitLiabilityNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="RetirementBenefitLiabilityNCLIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProvisionsNCLIFRS" xlink:label="ProvisionsNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="ProvisionsNCLIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="DeferredTaxLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="DeferredTaxLiabilitiesIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:label="OtherNonCurrentLiabilitiesNCLIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonCurrentLabilitiesIFRS" xlink:to="OtherNonCurrentLiabilitiesNCLIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="EquityIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="EquityAttributableToOwnersOfParentIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="ShareCapitalIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="ShareCapitalIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="CapitalSurplusIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="CapitalSurplusIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TreasurySharesIFRS" xlink:label="TreasurySharesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="TreasurySharesIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherComponentsOfEquityIFRS" xlink:label="OtherComponentsOfEquityIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="OtherComponentsOfEquityIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="RetainedEarningsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="RetainedEarningsIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NonControllingInterestsIFRS" xlink:label="NonControllingInterestsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="NonControllingInterestsIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="ProfitLossBeforeTaxIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="OperatingProfitLossIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OperatingProfitLossIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="GrossProfitIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingProfitLossIFRS" xlink:to="GrossProfitIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="GrossProfitIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RevenueIFRS" xlink:label="RevenueIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfitIFRS" xlink:to="RevenueIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CostOfSalesIFRS" xlink:label="CostOfSalesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfitIFRS" xlink:to="CostOfSalesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingProfitLossIFRS" xlink:to="SellingGeneralAndAdministrativeExpensesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherIncomeIFRS" xlink:label="OtherIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingProfitLossIFRS" xlink:to="OtherIncomeIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherExpensesIFRS" xlink:label="OtherExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingProfitLossIFRS" xlink:to="OtherExpensesIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="FinanceIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="FinanceIncomeIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="FinanceCostsIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="FinanceCostsIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="IncomeTaxExpenseIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="IncomeTaxExpenseIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="OtherComprehensiveIncomeIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="RemeasurementsOfDefinedBenefitPlansNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="RemeasurementsOfDefinedBenefitPlansNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncomeIFRS" xlink:to="TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_EffectivePortionOfCashFlowHedgesNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="EffectivePortionOfCashFlowHedgesNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="EffectivePortionOfCashFlowHedgesNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" order="1.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="OtherComprehensiveIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="OtherComprehensiveIncomeIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:label="TotalTransactionsWithOwnersIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PurchaseOfTreasurySharesSSIFRS" xlink:label="PurchaseOfTreasurySharesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="PurchaseOfTreasurySharesSSIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DisposalOfTreasurySharesSSIFRS" xlink:label="DisposalOfTreasurySharesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="DisposalOfTreasurySharesSSIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_CancellationOfTreasurySharesSSIFRS" xlink:label="CancellationOfTreasurySharesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="CancellationOfTreasurySharesSSIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DividendsSSIFRS" xlink:label="DividendsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="DividendsSSIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" xlink:label="ShareBasedPaymentTransactionsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="ShareBasedPaymentTransactionsSSIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IncreaseDecreaseByBusinessCombinationSSIFRS" xlink:label="IncreaseDecreaseByBusinessCombinationSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="IncreaseDecreaseByBusinessCombinationSSIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_TransferFromOtherComponentsOfEquityToRetainedEarningsSSIFRS" xlink:label="TransferFromOtherComponentsOfEquityToRetainedEarningsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="TransferFromOtherComponentsOfEquityToRetainedEarningsSSIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ChangesInOwnershipInterestInSubsidiariesSSIFRS" xlink:label="ChangesInOwnershipInterestInSubsidiariesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="ChangesInOwnershipInterestInSubsidiariesSSIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E25648-000_2026-03-31_01_2026-06-24.xsd#jpcrp030000-asr_E25648-000_TransferToNonFinancialAssetsSSIFRS" xlink:label="TransferToNonFinancialAssetsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="TransferToNonFinancialAssetsSSIFRS" order="9.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="SubtotalOpeCFIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="SubtotalOpeCFIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="SubtotalOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="ProfitLossBeforeTaxIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:label="DepreciationAndAmortizationOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DepreciationAndAmortizationOpeCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:label="ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E25648-000_2026-03-31_01_2026-06-24.xsd#jpcrp030000-asr_E25648-000_GainOnBargainPurchaseOpeCFIFRS" xlink:label="GainOnBargainPurchaseOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="GainOnBargainPurchaseOpeCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceIncomeOpeCFIFRS" xlink:label="FinanceIncomeOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="FinanceIncomeOpeCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceCostsOpeCFIFRS" xlink:label="FinanceCostsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="FinanceCostsOpeCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:label="ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:label="DecreaseIncreaseInInventoriesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseIncreaseInInventoriesOpeCFIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:label="DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:label="IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:label="OtherChangesInWorkingCapitalOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="OtherChangesInWorkingCapitalOpeCFIFRS" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_InterestAndDividendsReceivedOpeCFIFRS" xlink:label="InterestAndDividendsReceivedOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestAndDividendsReceivedOpeCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="InterestPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestPaidOpeCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_IncomeTaxesRefundPaidOpeCFIFRS" xlink:label="IncomeTaxesRefundPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncomeTaxesRefundPaidOpeCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PurchaseOfPropertyPlantAndEquipmentAndIntangibleAssetsInvCFIFRS" xlink:label="PurchaseOfPropertyPlantAndEquipmentAndIntangibleAssetsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfPropertyPlantAndEquipmentAndIntangibleAssetsInvCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E25648-000_2026-03-31_01_2026-06-24.xsd#jpcrp030000-asr_E25648-000_ProceedsFromRetirementOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="ProceedsFromRetirementOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromRetirementOfPropertyPlantAndEquipmentInvCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PurchaseOfInvestmentsInvCFIFRS" xlink:label="PurchaseOfInvestmentsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfInvestmentsInvCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PaymentsForAcquisitionOfSubsidiariesInvCFIFRS" xlink:label="PaymentsForAcquisitionOfSubsidiariesInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PaymentsForAcquisitionOfSubsidiariesInvCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProceedsFromSaleOfInvestmentsInvCFIFRS" xlink:label="ProceedsFromSaleOfInvestmentsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="ProceedsFromSaleOfInvestmentsInvCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OtherInvCFIFRS" xlink:label="OtherInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="OtherInvCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" xlink:label="NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PaymentsForPurchaseOfTreasurySharesFinCFIFRS" xlink:label="PaymentsForPurchaseOfTreasurySharesFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="PaymentsForPurchaseOfTreasurySharesFinCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProceedsFromSaleOfTreasurySharesFinCFIFRS" xlink:label="ProceedsFromSaleOfTreasurySharesFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="ProceedsFromSaleOfTreasurySharesFinCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="RepaymentsOfLeaseObligationsFinCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_DividendsPaidFinCFIFRS" xlink:label="DividendsPaidFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="DividendsPaidFinCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_PaymentsForAcquisitionOfInterestsInSubsidiariesFromNonControllingInterestsFinCFIFRS" xlink:label="PaymentsForAcquisitionOfInterestsInSubsidiariesFromNonControllingInterestsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="PaymentsForAcquisitionOfInterestsInSubsidiariesFromNonControllingInterestsFinCFIFRS" order="6.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="OperatingProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OperatingProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="FinanceIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="FinanceIncomeIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="FinanceCostsIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="FinanceCostsIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2025-11-01/jpigp_cor_2025-11-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" order="4.0" />
  </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/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_MerchandiseAndFinishedGoods" xlink:label="MerchandiseAndFinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="MerchandiseAndFinishedGoods" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="WorkInProcess" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="WorkInProcess" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RawMaterialsAndSupplies" xlink:label="RawMaterialsAndSupplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterialsAndSupplies" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="PrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="PrepaidExpenses" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ShortTermLoansReceivableToSubsidiariesAndAffiliates" xlink:label="ShortTermLoansReceivableToSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermLoansReceivableToSubsidiariesAndAffiliates" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsNet" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_StructuresNet" xlink:label="StructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="StructuresNet" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_MachineryAndEquipmentNet" xlink:label="MachineryAndEquipmentNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryAndEquipmentNet" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Vehicles" xlink:label="Vehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Vehicles" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="ToolsFurnitureAndFixturesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ToolsFurnitureAndFixturesNet" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LeaseAssetsPPE" xlink:label="LeaseAssetsPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LeaseAssetsPPE" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Software" xlink:label="Software" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Software" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Goodwill" xlink:label="Goodwill" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Goodwill" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="StocksOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="StocksOfSubsidiariesAndAffiliates" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" xlink:label="LongTermLoansReceivableFromSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivableFromSubsidiariesAndAffiliates" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_PrepaidPensionCostIOA" xlink:label="PrepaidPensionCostIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="PrepaidPensionCostIOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="AccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableOther" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LeaseObligationsCL" xlink:label="LeaseObligationsCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="LeaseObligationsCL" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="AccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableTrade" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="AccruedExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedExpenses" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="IncomeTaxesPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="IncomeTaxesPayable" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ProvisionForDirectorsBonuses" xlink:label="ProvisionForDirectorsBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForDirectorsBonuses" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LeaseObligationsNCL" xlink:label="LeaseObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LeaseObligationsNCL" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DeferredTaxLiabilitiesForLandRevaluation" xlink:label="DeferredTaxLiabilitiesForLandRevaluation" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilitiesForLandRevaluation" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="LegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="LegalCapitalSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherCapitalSurplus" xlink:label="OtherCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="OtherCapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="RetainedEarningsBroughtForward" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="RetainedEarningsBroughtForward" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="DeferredGainsOrLossesOnHedges" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="DeferredGainsOrLossesOnHedges" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RevaluationReserveForLand" xlink:label="RevaluationReserveForLand" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="RevaluationReserveForLand" order="3.0" />
  </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/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="GrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NetSales" xlink:label="NetSales" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="NetSales" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="CostOfSales" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingRevenue1_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ManagementFeeIncomeRevOA" xlink:label="ManagementFeeIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="ManagementFeeIncomeRevOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RoyaltyIncomeRevOA" xlink:label="RoyaltyIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="RoyaltyIncomeRevOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RentIncomeOfRealEstateRevOA" xlink:label="RentIncomeOfRealEstateRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="RentIncomeOfRealEstateRevOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OperatingExpenses" xlink:label="OperatingExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingExpenses" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="OtherNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="OtherNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_CommissionFeeNOE" xlink:label="CommissionFeeNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CommissionFeeNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="OtherNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="OtherNOE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_GainOnExtinguishmentOfTieInSharesEI" xlink:label="GainOnExtinguishmentOfTieInSharesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnExtinguishmentOfTieInSharesEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_GainOnSalesOfInvestmentSecuritiesEI" xlink:label="GainOnSalesOfInvestmentSecuritiesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfInvestmentSecuritiesEI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherEI" xlink:label="OtherEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="OtherEI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:label="LossOnRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnRetirementOfNoncurrentAssetsEL" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsEL" xlink:label="ProvisionOfAllowanceForDoubtfulAccountsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ProvisionOfAllowanceForDoubtfulAccountsEL" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="ImpairmentLossEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ImpairmentLossEL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </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/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLoss" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_IncreaseByMerger" xlink:label="IncreaseByMerger" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="IncreaseByMerger" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="DisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DisposalOfTreasuryStock" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_RetirementOfTreasuryStock" xlink:label="RetirementOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="RetirementOfTreasuryStock" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E25648-000_2026-03-31_01_2026-06-24.xsd#jpcrp030000-asr_E25648-000_ShareBasedPaymentTransactions" xlink:label="ShareBasedPaymentTransactions" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ShareBasedPaymentTransactions" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2025-11-01/jppfs_cor_2025-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="9.0" />
  </link:calculationLink>
</link:linkbase>