<?xml version="1.0" encoding="utf-8"?>
<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_DecreaseIncreaseInWorkInProcessOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Decrease (increase) in work in process</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ForLossOnHeadOfficeRelocationCL_label" xlink:role="http://www.xbrl.org/2003/role/label">For loss on head office relocation</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ForLossOnHeadOfficeRelocationCL_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">For loss on head office relocation-CL</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_HajimeTsunooMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Hajime Tsunoo</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_HajimeTsunooMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Hajime Tsunoo [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_KatsunoriShimomuraMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Katsunori Shimomura</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_KatsunoriShimomuraMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Katsunori Shimomura [member]</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_KazuakiNakajimaMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Kazuaki Nakajima [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_KoshiKakutaMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Koshi Kakuta</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_KoshiKakutaMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Koshi Kakuta [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ListingRelatedExpensesOfBondsFinCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Listing related expenses of bonds</link:label>
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    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ListingRelatedExpensesOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Listing related expenses</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ListingRelatedExpensesOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Listing related expenses-OpeCF</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_MasayaSuzukiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Masaya Suzuki</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_MasayaSuzukiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Masaya Suzuki [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_PaymentAmountOfWithholdingTaxBurdenLossOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Payment amount of withholding tax burden loss</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_PaymentAmountOfWithholdingTaxBurdenLossOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Payment amount of withholding tax burden loss-OpeCF</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ProvisionOfAllowanceForHeadOfficeTransferEL_label" xlink:role="http://www.xbrl.org/2003/role/label">Provision of allowance for head office transfer</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ProvisionOfAllowanceForHeadOfficeTransferEL_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Provision of allowance for head office transfer-EL</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForQualityAssuranceCL_label" xlink:role="http://www.xbrl.org/2003/role/label">Reserve for quality assurance</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForQualityAssuranceCL_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Reserve for quality assurance-CL</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenNOE_label" xlink:role="http://www.xbrl.org/2003/role/label">Reserve for withholding tax burden</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenNOE_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Reserve for withholding tax burden-NOE</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Reserve for withholding tax burden</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Reserve for withholding tax burden-OpeCF</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TadaakiTaguchiMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Tadaaki Taguchi</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TadaakiTaguchiMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Tadaaki Taguchi [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TakeshiKanekoMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Takeshi Kaneko</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TakeshiKanekoMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Takeshi Kaneko [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TakuoHiroseMember_label" xlink:role="http://www.xbrl.org/2003/role/label">Takuo Hirose</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_TakuoHiroseMember_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Takuo Hirose [member]</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_WithholdingTaxRefundAmountOpeCF_label" xlink:role="http://www.xbrl.org/2003/role/label">Withholding tax refund amount</link:label>
    <link:label xml:lang="en" xlink:type="resource" xlink:label="jpcrp020400-srs_E36897-000_WithholdingTaxRefundAmountOpeCF_label_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Withholding tax refund amount-OpeCF</link:label>
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    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_DecreaseIncreaseInWorkInProcessOpeCF" xlink:label="jpcrp020400-srs_E36897-000_DecreaseIncreaseInWorkInProcessOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ForLossOnHeadOfficeRelocationCL" xlink:label="jpcrp020400-srs_E36897-000_ForLossOnHeadOfficeRelocationCL" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_HajimeTsunooMember" xlink:label="jpcrp020400-srs_E36897-000_HajimeTsunooMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_KatsunoriShimomuraMember" xlink:label="jpcrp020400-srs_E36897-000_KatsunoriShimomuraMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_KazuakiNakajimaMember" xlink:label="jpcrp020400-srs_E36897-000_KazuakiNakajimaMember" />
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    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ListingRelatedExpensesOfBondsFinCF" xlink:label="jpcrp020400-srs_E36897-000_ListingRelatedExpensesOfBondsFinCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ListingRelatedExpensesOpeCF" xlink:label="jpcrp020400-srs_E36897-000_ListingRelatedExpensesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_MasayaSuzukiMember" xlink:label="jpcrp020400-srs_E36897-000_MasayaSuzukiMember" />
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    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ProvisionOfAllowanceForHeadOfficeTransferEL" xlink:label="jpcrp020400-srs_E36897-000_ProvisionOfAllowanceForHeadOfficeTransferEL" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ReserveForQualityAssuranceCL" xlink:label="jpcrp020400-srs_E36897-000_ReserveForQualityAssuranceCL" />
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    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenOpeCF" xlink:label="jpcrp020400-srs_E36897-000_ReserveForWithholdingTaxBurdenOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E36897-000_2020-12-31_01_2021-08-16.xsd#jpcrp020400-srs_E36897-000_TadaakiTaguchiMember" xlink:label="jpcrp020400-srs_E36897-000_TadaakiTaguchiMember" />
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