<?xml version="1.0" encoding="utf-8"?>
<!-- XBRL Document Created with WizLabo Platform -->
<link:linkbase xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase">
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_rt_2024-11-01.xsd#rol_BalanceSheet" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_rt_2024-11-01.xsd#rol_StatementOfCashFlows-indirect" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_rt_2024-11-01.xsd#rol_StatementOfChangesInEquity" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_rt_2024-11-01.xsd#rol_StatementOfIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" />
  <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/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="jppfs_cor_AccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="jppfs_cor_AccountsPayableTrade" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="jppfs_cor_AccountsReceivableTrade" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccruedConsumptionTaxes" xlink:label="jppfs_cor_AccruedConsumptionTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="jppfs_cor_AccruedExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedDepreciationBuildings" xlink:label="jppfs_cor_AccumulatedDepreciationBuildings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedDepreciationMachineryAndEquipment" xlink:label="jppfs_cor_AccumulatedDepreciationMachineryAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedDepreciationStructures" xlink:label="jppfs_cor_AccumulatedDepreciationStructures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedDepreciationToolsFurnitureAndFixtures" xlink:label="jppfs_cor_AccumulatedDepreciationToolsFurnitureAndFixtures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedDepreciationVehicles" xlink:label="jppfs_cor_AccumulatedDepreciationVehicles" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedImpairmentLossBuildings" xlink:label="jppfs_cor_AccumulatedImpairmentLossBuildings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedImpairmentLossMachineryAndEquipment" xlink:label="jppfs_cor_AccumulatedImpairmentLossMachineryAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedImpairmentLossStructures" xlink:label="jppfs_cor_AccumulatedImpairmentLossStructures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedImpairmentLossToolsFurnitureAndFixtures" xlink:label="jppfs_cor_AccumulatedImpairmentLossToolsFurnitureAndFixtures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AccumulatedImpairmentLossVehicles" xlink:label="jppfs_cor_AccumulatedImpairmentLossVehicles" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="jppfs_cor_AdvancesReceived" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Buildings" xlink:label="jppfs_cor_Buildings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="jppfs_cor_BuildingsNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="jppfs_cor_CashAndDeposits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="jppfs_cor_CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="jppfs_cor_CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="jppfs_cor_DeferredTaxAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="jppfs_cor_DepositsReceived" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="jppfs_cor_IncomeTaxesPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="jppfs_cor_InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="jppfs_cor_InvestmentSecurities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:label="jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Land" xlink:label="jppfs_cor_Land" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="jppfs_cor_LegalCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="jppfs_cor_LegalRetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LongTermAccountsPayableOther" xlink:label="jppfs_cor_LongTermAccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="jppfs_cor_LongTermPrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_MachineryAndEquipment" xlink:label="jppfs_cor_MachineryAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_MachineryAndEquipmentNet" xlink:label="jppfs_cor_MachineryAndEquipmentNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_MerchandiseAndFinishedGoods" xlink:label="jppfs_cor_MerchandiseAndFinishedGoods" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="jppfs_cor_NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="jppfs_cor_NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherCA" xlink:label="jppfs_cor_OtherCA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherCL" xlink:label="jppfs_cor_OtherCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherIA" xlink:label="jppfs_cor_OtherIA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="jppfs_cor_OtherIOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="jppfs_cor_OtherNCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="jppfs_cor_PrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="jppfs_cor_PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="jppfs_cor_ProvisionForBonuses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForDirectorsBonuses" xlink:label="jppfs_cor_ProvisionForDirectorsBonuses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:label="jppfs_cor_ProvisionForDirectorsRetirementBenefits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForRetirementBenefits" xlink:label="jppfs_cor_ProvisionForRetirementBenefits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForShareholderBenefitProgramCL" xlink:label="jppfs_cor_ProvisionForShareholderBenefitProgramCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RawMaterials" xlink:label="jppfs_cor_RawMaterials" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="jppfs_cor_RetainedEarningsBroughtForward" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="jppfs_cor_ShortTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Software" xlink:label="jppfs_cor_Software" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Structures" xlink:label="jppfs_cor_Structures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_StructuresNet" xlink:label="jppfs_cor_StructuresNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixtures" xlink:label="jppfs_cor_ToolsFurnitureAndFixtures" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="jppfs_cor_ToolsFurnitureAndFixturesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="jppfs_cor_TreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="jppfs_cor_ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_Vehicles" xlink:label="jppfs_cor_Vehicles" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_VehiclesNet" xlink:label="jppfs_cor_VehiclesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="jppfs_cor_WorkInProcess" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_NoncurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_BuildingsNet" xlink:to="jppfs_cor_Buildings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_BuildingsNet" xlink:to="jppfs_cor_AccumulatedDepreciationBuildings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_BuildingsNet" xlink:to="jppfs_cor_AccumulatedImpairmentLossBuildings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_LegalCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_CashAndDeposits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_MerchandiseAndFinishedGoods" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_AccountsReceivableTrade" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_WorkInProcess" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_RawMaterials" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_PrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_OtherCA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccountsPayableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccruedExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccruedConsumptionTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_IncomeTaxesPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AdvancesReceived" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_DepositsReceived" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_ProvisionForBonuses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_ProvisionForDirectorsBonuses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_OtherCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_ShortTermLoansPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_ProvisionForShareholderBenefitProgramCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccountsPayableTrade" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_OtherIA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_Software" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_InvestmentSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_LongTermPrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_DeferredTaxAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_OtherIOA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_Liabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_CurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_NoncurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_NetAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_MachineryAndEquipmentNet" xlink:to="jppfs_cor_MachineryAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_MachineryAndEquipmentNet" xlink:to="jppfs_cor_AccumulatedDepreciationMachineryAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_MachineryAndEquipmentNet" xlink:to="jppfs_cor_AccumulatedImpairmentLossMachineryAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ValuationAndTranslationAdjustments" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_PropertyPlantAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_InvestmentsAndOtherAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_ProvisionForRetirementBenefits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_OtherNCL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermAccountsPayableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_MachineryAndEquipmentNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_BuildingsNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_StructuresNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_VehiclesNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_PropertyPlantAndEquipment" xlink:to="jppfs_cor_Land" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_RetainedEarnings" xlink:to="jppfs_cor_LegalRetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_RetainedEarnings" xlink:to="jppfs_cor_RetainedEarningsBroughtForward" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_TreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_StructuresNet" xlink:to="jppfs_cor_Structures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_StructuresNet" xlink:to="jppfs_cor_AccumulatedDepreciationStructures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_StructuresNet" xlink:to="jppfs_cor_AccumulatedImpairmentLossStructures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:to="jppfs_cor_ToolsFurnitureAndFixtures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:to="jppfs_cor_AccumulatedDepreciationToolsFurnitureAndFixtures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:to="jppfs_cor_AccumulatedImpairmentLossToolsFurnitureAndFixtures" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_VehiclesNet" xlink:to="jppfs_cor_Vehicles" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_VehiclesNet" xlink:to="jppfs_cor_AccumulatedDepreciationVehicles" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_VehiclesNet" xlink:to="jppfs_cor_AccumulatedImpairmentLossVehicles" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_AdvertisingExpensesSGA" xlink:label="jppfs_cor_AdvertisingExpensesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CommissionFeeNOI" xlink:label="jppfs_cor_CommissionFeeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="jppfs_cor_CostOfSales" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DepreciationSGA" xlink:label="jppfs_cor_DepreciationSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DirectorsCompensationsSGA" xlink:label="jppfs_cor_DirectorsCompensationsSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="jppfs_cor_ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="jppfs_cor_GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="jppfs_cor_ImpairmentLossEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="jppfs_cor_IncomeTaxesCurrent" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="jppfs_cor_InterestExpensesNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="jppfs_cor_InterestIncomeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:label="jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetSales" xlink:label="jppfs_cor_NetSales" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="jppfs_cor_NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="jppfs_cor_NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="jppfs_cor_OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="jppfs_cor_OtherNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="jppfs_cor_OtherNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherSGA" xlink:label="jppfs_cor_OtherSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForBonusesSGA" xlink:label="jppfs_cor_ProvisionForBonusesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForDirectorsBonusesSGA" xlink:label="jppfs_cor_ProvisionForDirectorsBonusesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefitsEL" xlink:label="jppfs_cor_ProvisionForDirectorsRetirementBenefitsEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefitsSGA" xlink:label="jppfs_cor_ProvisionForDirectorsRetirementBenefitsSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RentIncomeNOI" xlink:label="jppfs_cor_RentIncomeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RetirementBenefitExpensesSGA" xlink:label="jppfs_cor_RetirementBenefitExpensesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_SalariesAndAllowancesSGA" xlink:label="jppfs_cor_SalariesAndAllowancesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="jppfs_cor_SellingGeneralAndAdministrativeExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_SubsidyIncomeNOIBounty" xlink:label="jppfs_cor_SubsidyIncomeNOIBounty" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_DirectorsCompensationsRefundNOI" xlink:label="jpcrp030000-asr_E27043-000_DirectorsCompensationsRefundNOI" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_ExpenseRelatedToRetrospectiveAdjustmentEL" xlink:label="jpcrp030000-asr_E27043-000_ExpenseRelatedToRetrospectiveAdjustmentEL" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostEL" xlink:label="jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostEL" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_PaymentsForEmploymentOfDisabilitiesNOE" xlink:label="jpcrp030000-asr_E27043-000_PaymentsForEmploymentOfDisabilitiesNOE" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_RentCostNOE" xlink:label="jpcrp030000-asr_E27043-000_RentCostNOE" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ImpairmentLossEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_ProvisionForDirectorsRetirementBenefitsEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_GrossProfit" xlink:to="jppfs_cor_NetSales" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_GrossProfit" xlink:to="jppfs_cor_CostOfSales" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_OrdinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jpcrp030000-asr_E27043-000_ExpenseRelatedToRetrospectiveAdjustmentEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesCurrent" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_InterestExpensesNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jpcrp030000-asr_E27043-000_RentCostNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jpcrp030000-asr_E27043-000_PaymentsForEmploymentOfDisabilitiesNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_OtherNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_InterestIncomeNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_CommissionFeeNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_RentIncomeNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_SubsidyIncomeNOIBounty" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jpcrp030000-asr_E27043-000_DirectorsCompensationsRefundNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_OtherNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_GrossProfit" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_AdvertisingExpensesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_OtherSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_DirectorsCompensationsSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_SalariesAndAllowancesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_ProvisionForBonusesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_ProvisionForDirectorsBonusesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_RetirementBenefitExpensesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_ProvisionForDirectorsRetirementBenefitsSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:to="jppfs_cor_DepreciationSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="jppfs_cor_DividendsFromSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="jppfs_cor_PurchaseOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="jppfs_cor_TotalChangesOfItemsDuringThePeriod" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DividendsFromSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_PurchaseOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="jppfs_cor_CashDividendsPaidFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_CollectionOfLoansReceivableInvCF" xlink:label="jppfs_cor_CollectionOfLoansReceivableInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" xlink:label="jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" xlink:label="jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DecreaseIncreaseInPrepaidExpensesOpeCF" xlink:label="jppfs_cor_DecreaseIncreaseInPrepaidExpensesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:label="jppfs_cor_DepreciationAndAmortizationOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ImpairmentLossOpeCF" xlink:label="jppfs_cor_ImpairmentLossOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncomeTaxesPaidOpeCF" xlink:label="jppfs_cor_IncomeTaxesPaidOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInAccountsPayableOtherOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInAccountsPayableOtherOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInLongTermAccountsPayableOtherOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInLongTermAccountsPayableOtherOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForDirectorsBonusesOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsBonusesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForRetirementBenefitsOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForRetirementBenefitsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForShareholderBenefitProgramOpeCF" xlink:label="jppfs_cor_IncreaseDecreaseInProvisionForShareholderBenefitProgramOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:label="jppfs_cor_InterestAndDividendsIncomeOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:label="jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestExpensesOpeCF" xlink:label="jppfs_cor_InterestExpensesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:label="jppfs_cor_InterestExpensesPaidOpeCFFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" xlink:label="jppfs_cor_LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInShortTermLoansPayableFinCF" xlink:label="jppfs_cor_NetIncreaseDecreaseInShortTermLoansPayableFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherNetInvCF" xlink:label="jppfs_cor_OtherNetInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_OtherNetOpeCF" xlink:label="jppfs_cor_OtherNetOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PaymentsForInvestmentsInCapitalOfSubsidiariesAndAffiliatesInvCF" xlink:label="jppfs_cor_PaymentsForInvestmentsInCapitalOfSubsidiariesAndAffiliatesInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PaymentsForLeaseAndGuaranteeDepositsInvCF" xlink:label="jppfs_cor_PaymentsForLeaseAndGuaranteeDepositsInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProceedsFromCollectionOfLeaseAndGuaranteeDepositsInvCF" xlink:label="jppfs_cor_ProceedsFromCollectionOfLeaseAndGuaranteeDepositsInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProceedsFromGuaranteeDepositsReceivedInvCF" xlink:label="jppfs_cor_ProceedsFromGuaranteeDepositsReceivedInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_ProceedsFromSubsidyIncome2OpeCF" xlink:label="jppfs_cor_ProceedsFromSubsidyIncome2OpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:label="jppfs_cor_PurchaseOfIntangibleAssetsInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:label="jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:label="jppfs_cor_PurchaseOfTreasuryStockFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RepaymentsOfFinanceLeaseObligationsFinCF" xlink:label="jppfs_cor_RepaymentsOfFinanceLeaseObligationsFinCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_RepaymentsOfGuaranteeDepositsReceivedInvCF" xlink:label="jppfs_cor_RepaymentsOfGuaranteeDepositsReceivedInvCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_SubsidyIncome2OpeCF" xlink:label="jppfs_cor_SubsidyIncome2OpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2024-11-01/jppfs_cor_2024-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="jppfs_cor_SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E27043-000_2025-09-30_01_2025-12-18.xsd#jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostOpeCF" xlink:label="jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostOpeCF" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_RepaymentsOfFinanceLeaseObligationsFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_CashDividendsPaidFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:to="jppfs_cor_NetIncreaseDecreaseInShortTermLoansPayableFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_SubtotalOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_ProceedsFromSubsidyIncome2OpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:to="jppfs_cor_IncomeTaxesPaidOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_CollectionOfLoansReceivableInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PaymentsForInvestmentsInCapitalOfSubsidiariesAndAffiliatesInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_PaymentsForLeaseAndGuaranteeDepositsInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromCollectionOfLeaseAndGuaranteeDepositsInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_RepaymentsOfGuaranteeDepositsReceivedInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_OtherNetInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:to="jppfs_cor_ProceedsFromGuaranteeDepositsReceivedInvCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_ImpairmentLossOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForShareholderBenefitProgramOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForRetirementBenefitsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_SubsidyIncome2OpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_InterestExpensesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jpcrp030000-asr_E27043-000_LossOnBusinessWithdrawalCostOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInProvisionForDirectorsBonusesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_LossGainOnSalesAndRetirementOfNoncurrentAssetsOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="13" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="14" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="15" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_DecreaseIncreaseInPrepaidExpensesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="16" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInAccountsPayableOtherOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="17" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="18" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_IncreaseDecreaseInLongTermAccountsPayableOtherOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="19" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_SubtotalOpeCF" xlink:to="jppfs_cor_OtherNetOpeCF" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="20" weight="1" />
  </link:calculationLink>
</link:linkbase>