<?xml version="1.0" encoding="utf-8"?>
<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
<link:linkbase xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase">
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_ConsolidatedStatementOfCashFlowsIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquityIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_ConsolidatedStatementOfFinancialPositionIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_ConsolidatedStatementOfProfitOrLossIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_rt_2020-11-01.xsd#rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_rt_2020-11-01.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/2020-11-01/jppfs_rt_2020-11-01.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/2020-11-01/jppfs_rt_2020-11-01.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/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="jpigp_cor_AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_BondsAndBorrowingsCLIFRS" xlink:label="jpigp_cor_BondsAndBorrowingsCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_BondsAndBorrowingsNCLIFRS" xlink:label="jpigp_cor_BondsAndBorrowingsNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="jpigp_cor_CapitalSurplusIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_CashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="jpigp_cor_CurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="jpigp_cor_DeferredTaxAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="jpigp_cor_DeferredTaxLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="jpigp_cor_EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_GoodwillIFRS" xlink:label="jpigp_cor_GoodwillIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:label="jpigp_cor_IncomeTaxesPayableCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="jpigp_cor_IntangibleAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_InventoriesCAIFRS" xlink:label="jpigp_cor_InventoriesCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="jpigp_cor_LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="jpigp_cor_LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NonControllingInterestsIFRS" xlink:label="jpigp_cor_NonControllingInterestsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="jpigp_cor_NonCurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="jpigp_cor_NonCurrentLabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherComponentsOfEquityIFRS" xlink:label="jpigp_cor_OtherComponentsOfEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:label="jpigp_cor_OtherCurrentAssetsCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:label="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherFinancialAssetsCAIFRS" xlink:label="jpigp_cor_OtherFinancialAssetsCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:label="jpigp_cor_OtherFinancialAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:label="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:label="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="jpigp_cor_PropertyPlantAndEquipmentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProvisionsCLIFRS" xlink:label="jpigp_cor_ProvisionsCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="jpigp_cor_RetainedEarningsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RetirementBenefitLiabilityNCLIFRS" xlink:label="jpigp_cor_RetirementBenefitLiabilityNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RightOfUseAssetsIFRS" xlink:label="jpigp_cor_RightOfUseAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="jpigp_cor_ShareCapitalIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="jpigp_cor_TotalCurrentLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:label="jpigp_cor_TradeAndOtherPayablesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:label="jpigp_cor_TradeAndOtherReceivablesCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TreasurySharesIFRS" xlink:label="jpigp_cor_TreasurySharesIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_OperationalInvestmentSecuritiesCAIFRS" xlink:label="jpcrp030000-asr_E31036-000_OperationalInvestmentSecuritiesCAIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_CurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_NonCurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_CashAndCashEquivalentsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_InventoriesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpcrp030000-asr_E31036-000_OperationalInvestmentSecuritiesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_OtherFinancialAssetsCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityIFRS" xlink:to="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_ShareCapitalIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_CapitalSurplusIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_RetainedEarningsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_TreasurySharesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_OtherComponentsOfEquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_EquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityIFRS" xlink:to="jpigp_cor_NonControllingInterestsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_LiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_RightOfUseAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_GoodwillIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_IntangibleAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_DeferredTaxAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_BondsAndBorrowingsNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_RetirementBenefitLiabilityNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_BondsAndBorrowingsCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_ProvisionsCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
  </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/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_CostOfSalesIFRS" xlink:label="jpigp_cor_CostOfSalesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="jpigp_cor_IncomeTaxExpenseIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherExpensesIFRS" xlink:label="jpigp_cor_OtherExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherIncomeIFRS" xlink:label="jpigp_cor_OtherIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossFromContinuingOperationsIFRS" xlink:label="jpigp_cor_ProfitLossFromContinuingOperationsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossFromDiscontinuedOperationsIFRS" xlink:label="jpigp_cor_ProfitLossFromDiscontinuedOperationsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_Revenue2IFRS" xlink:label="jpigp_cor_Revenue2IFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_OperatingGrossProfitIFRS" xlink:label="jpcrp030000-asr_E31036-000_OperatingGrossProfitIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpcrp030000-asr_E31036-000_OperatingGrossProfitIFRS" xlink:to="jpigp_cor_Revenue2IFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpcrp030000-asr_E31036-000_OperatingGrossProfitIFRS" xlink:to="jpigp_cor_CostOfSalesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossFromContinuingOperationsIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpcrp030000-asr_E31036-000_OperatingGrossProfitIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_ProfitLossFromContinuingOperationsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossFromContinuingOperationsIFRS" xlink:to="jpigp_cor_IncomeTaxExpenseIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_ProfitLossFromDiscontinuedOperationsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:to="jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:to="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalOfItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="jpigp_cor_NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxItemsThatWillNotBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
  </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/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DisposalOfSubsidiariesSSIFRS" xlink:label="jpigp_cor_DisposalOfSubsidiariesSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DividendsSSIFRS" xlink:label="jpigp_cor_DividendsSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IssuanceOfNewSharesSSIFRS" xlink:label="jpigp_cor_IssuanceOfNewSharesSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_PurchaseOfTreasurySharesSSIFRS" xlink:label="jpigp_cor_PurchaseOfTreasurySharesSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:label="jpigp_cor_TotalTransactionsWithOwnersIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_DividendsSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_IssuanceOfNewSharesSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_PurchaseOfTreasurySharesSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_DisposalOfSubsidiariesSSIFRS" 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/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:label="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_DividendsPaidFinCFIFRS" xlink:label="jpigp_cor_DividendsPaidFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_FinanceIncomeAndFinanceCostsOpeCFIFRS" xlink:label="jpigp_cor_FinanceIncomeAndFinanceCostsOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:label="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IncomeTaxesPaidOpeCFIFRS" xlink:label="jpigp_cor_IncomeTaxesPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IncomeTaxesRefundOpeCFIFRS" xlink:label="jpigp_cor_IncomeTaxesRefundOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:label="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_InterestAndDividendsReceivedOpeCFIFRS" xlink:label="jpigp_cor_InterestAndDividendsReceivedOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="jpigp_cor_InterestPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetDecreaseIncreaseInTimeDepositsInvCFIFRS" xlink:label="jpigp_cor_NetDecreaseIncreaseInTimeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesIFRS" xlink:label="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" xlink:label="jpigp_cor_NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherFinCFIFRS" xlink:label="jpigp_cor_OtherFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherInvCFIFRS" xlink:label="jpigp_cor_OtherInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OtherOpeCFIFRS" xlink:label="jpigp_cor_OtherOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProceedsFromIssuanceOfBondsFinCFIFRS" xlink:label="jpigp_cor_ProceedsFromIssuanceOfBondsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProceedsFromLongTermBorrowingsFinCFIFRS" xlink:label="jpigp_cor_ProceedsFromLongTermBorrowingsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxFromDiscontinuedOperationsIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxFromDiscontinuedOperationsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RedemptionOfBondsFinCFIFRS" xlink:label="jpigp_cor_RedemptionOfBondsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="jpigp_cor_SubtotalOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_DecreaseIncreaseInInvestmentSecuritiesForSaleOpeCFIFRS" xlink:label="jpcrp030000-asr_E31036-000_DecreaseIncreaseInInvestmentSecuritiesForSaleOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_FraudLossOfConsolidatedSubsidialiesOpeCFIFRS" xlink:label="jpcrp030000-asr_E31036-000_FraudLossOfConsolidatedSubsidialiesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_LossRelatedToImproprietyOfConsolidatedSubsidiariesOpeCFIFRS" xlink:label="jpcrp030000-asr_E31036-000_LossRelatedToImproprietyOfConsolidatedSubsidiariesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_PaymentsForSalesOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCFIFRS" xlink:label="jpcrp030000-asr_E31036-000_PaymentsForSalesOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCFIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromLongTermBorrowingsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromIssuanceOfBondsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RedemptionOfBondsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_DividendsPaidFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_OtherFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpcrp030000-asr_E31036-000_PaymentsForSalesOfSharesOfSubsidiariesResultingInChangeInScopeOfConsolidationInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_NetDecreaseIncreaseInTimeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_OtherInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_SubtotalOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestAndDividendsReceivedOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpcrp030000-asr_E31036-000_LossRelatedToImproprietyOfConsolidatedSubsidiariesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesRefundOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxFromDiscontinuedOperationsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_FinanceIncomeAndFinanceCostsOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpcrp030000-asr_E31036-000_DecreaseIncreaseInInvestmentSecuritiesForSaleOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpcrp030000-asr_E31036-000_FraudLossOfConsolidatedSubsidialiesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_OtherOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
  </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/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2020-11-01/jpigp_cor_2020-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" 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_BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="jppfs_cor_AccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="jppfs_cor_AccountsPayableTrade" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccountsReceivableOther" xlink:label="jppfs_cor_AccountsReceivableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="jppfs_cor_AccountsReceivableTrade" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccruedConsumptionTaxes" xlink:label="jppfs_cor_AccruedConsumptionTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="jppfs_cor_AccruedExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AdvancePaymentsTrade" xlink:label="jppfs_cor_AdvancePaymentsTrade" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="jppfs_cor_AdvancesReceived" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="jppfs_cor_BuildingsNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="jppfs_cor_CashAndDeposits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="jppfs_cor_CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="jppfs_cor_CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="jppfs_cor_CurrentPortionOfLongTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="jppfs_cor_DeferredTaxAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="jppfs_cor_IncomeTaxesPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="jppfs_cor_InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="jppfs_cor_InvestmentSecurities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LeaseAndGuaranteeDeposits" xlink:label="jppfs_cor_LeaseAndGuaranteeDeposits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="jppfs_cor_LegalCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="jppfs_cor_LongTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="jppfs_cor_LongTermPrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_Merchandise" xlink:label="jppfs_cor_Merchandise" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="jppfs_cor_NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="jppfs_cor_NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OperationalInvestmentSecuritiesCA" xlink:label="jppfs_cor_OperationalInvestmentSecuritiesCA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherCA" xlink:label="jppfs_cor_OtherCA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherCapitalSurplus" xlink:label="jppfs_cor_OtherCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherCL" xlink:label="jppfs_cor_OtherCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="jppfs_cor_OtherIOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="jppfs_cor_OtherNCL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="jppfs_cor_PrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="jppfs_cor_PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="jppfs_cor_RetainedEarningsBroughtForward" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="jppfs_cor_ShortTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_Software" xlink:label="jppfs_cor_Software" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="jppfs_cor_StocksOfSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="jppfs_cor_SubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="jppfs_cor_ToolsFurnitureAndFixturesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="jppfs_cor_TreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="jppfs_cor_ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_LongTermLoansReceivableIOA" xlink:label="jpcrp030000-asr_E31036-000_LongTermLoansReceivableIOA" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_ShortTermLoansReceivableWithResaleAgreementCA" xlink:label="jpcrp030000-asr_E31036-000_ShortTermLoansReceivableWithResaleAgreementCA" />
    <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_CapitalSurplus" xlink:to="jppfs_cor_LegalCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_OtherCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_CashAndDeposits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_AccountsReceivableTrade" 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_AdvancePaymentsTrade" 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_PrepaidExpenses" 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="jpcrp030000-asr_E31036-000_ShortTermLoansReceivableWithResaleAgreementCA" 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_AccountsReceivableOther" 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_CurrentAssets" xlink:to="jppfs_cor_OperationalInvestmentSecuritiesCA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_Merchandise" 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_AccountsPayableTrade" 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_ShortTermLoansPayable" 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_CurrentPortionOfLongTermLoansPayable" 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_AccountsPayableOther" 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_AccruedExpenses" 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_IncomeTaxesPayable" 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_AccruedConsumptionTaxes" 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_AdvancesReceived" 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_IntangibleAssets" xlink:to="jppfs_cor_Software" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_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_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_InvestmentSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_LeaseAndGuaranteeDeposits" 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="jpcrp030000-asr_E31036-000_LongTermLoansReceivableIOA" 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_LongTermPrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" 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="6" 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="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" 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_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ValuationAndTranslationAdjustments" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_SubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_PropertyPlantAndEquipment" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermLoansPayable" 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_OtherNCL" 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_BuildingsNet" 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_ToolsFurnitureAndFixturesNet" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" 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="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_TreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ValuationAndTranslationAdjustments" xlink:to="jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
  </link: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/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_AdvertisingExpensesSGA" xlink:label="jppfs_cor_AdvertisingExpensesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_CommissionFeeSGA" xlink:label="jppfs_cor_CommissionFeeSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_DirectorsCompensationsSGA" xlink:label="jppfs_cor_DirectorsCompensationsSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ImpairmentLossEL" xlink:label="jppfs_cor_ImpairmentLossEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="jppfs_cor_IncomeTaxesCurrent" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="jppfs_cor_InterestExpensesNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="jppfs_cor_InterestIncomeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LossOnSalesOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="jppfs_cor_LossOnSalesOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="jppfs_cor_NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="jppfs_cor_NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OperatingExpenses" xlink:label="jppfs_cor_OperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="jppfs_cor_OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="jppfs_cor_OtherNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="jppfs_cor_OtherNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_OtherSGA" xlink:label="jppfs_cor_OtherSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_RefundOfIncomeTaxesForPriorPeriodsIncomeTaxes" xlink:label="jppfs_cor_RefundOfIncomeTaxesForPriorPeriodsIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_SalariesAndAllowancesSGA" xlink:label="jppfs_cor_SalariesAndAllowancesSGA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_SubsidyIncomeNOIBounty" xlink:label="jppfs_cor_SubsidyIncomeNOIBounty" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_TaxesAndDuesSGA" xlink:label="jppfs_cor_TaxesAndDuesSGA" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E31036-000_2021-06-30_01_2021-09-24.xsd#jpcrp030000-asr_E31036-000_CashlessReturnIncomeNOI" xlink:label="jpcrp030000-asr_E31036-000_CashlessReturnIncomeNOI" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_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_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnSalesOfStocksOfSubsidiariesAndAffiliatesEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" 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_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_RefundOfIncomeTaxesForPriorPeriodsIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" 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="jppfs_cor_OtherNOE" 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_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="jpcrp030000-asr_E31036-000_CashlessReturnIncomeNOI" 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_SubsidyIncomeNOIBounty" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_OtherNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_DirectorsCompensationsSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_SalariesAndAllowancesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_AdvertisingExpensesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_TaxesAndDuesSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_CommissionFeeSGA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingExpenses" xlink:to="jppfs_cor_OtherSGA" 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_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="jppfs_cor_DividendsFromSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" xlink:label="jppfs_cor_IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="jppfs_cor_PurchaseOfTreasuryStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="jppfs_cor_TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2020-11-01/jppfs_cor_2020-11-01.xsd#jppfs_cor_TransferToOtherCapitalSurplusFromLegalCapitalSurplus" xlink:label="jppfs_cor_TransferToOtherCapitalSurplusFromLegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" 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_TransferToOtherCapitalSurplusFromLegalCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_DividendsFromSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_PurchaseOfTreasuryStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
  </link:calculationLink>
</link:linkbase>