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<!-- Edited with XiRUTE .NET Library 01-08 -->
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    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E31343-000_SubsidiaryOfficeTransferExpensesOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">子会社移転費用、営業活動によるキャッシュ・フロー</link:label>
    <link:label xml:lang="ja" xlink:type="resource" xlink:label="jpcrp030000-asr_E31343-000_SubsidiaryTransferCostNOE_label" xlink:role="http://www.xbrl.org/2003/role/label">子会社移転費用</link:label>
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