<?xml version="1.0" encoding="utf-8"?>
<!-- Generated by PRONEXUS WORKS -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-indirect" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_BalanceSheet" />
  <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/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AdvancePaymentsTrade" xlink:label="AdvancePaymentsTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AdvancePaymentsTrade" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="PrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="PrepaidExpenses" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsNet_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Buildings" xlink:label="Buildings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsNet" xlink:to="Buildings" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccumulatedDepreciationBuildings" xlink:label="AccumulatedDepreciationBuildings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsNet" xlink:to="AccumulatedDepreciationBuildings" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="ToolsFurnitureAndFixturesNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ToolsFurnitureAndFixturesNet_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="ToolsFurnitureAndFixturesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixtures" xlink:label="ToolsFurnitureAndFixtures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ToolsFurnitureAndFixturesNet" xlink:to="ToolsFurnitureAndFixtures" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccumulatedDepreciationToolsFurnitureAndFixtures" xlink:label="AccumulatedDepreciationToolsFurnitureAndFixtures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ToolsFurnitureAndFixturesNet" xlink:to="AccumulatedDepreciationToolsFurnitureAndFixtures" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Goodwill" xlink:label="Goodwill" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Goodwill" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CustomerRelatedIntangibleAssets" xlink:label="CustomerRelatedIntangibleAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="CustomerRelatedIntangibleAssets" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Software" xlink:label="Software" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Software" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivableFromEmployees" xlink:label="LongTermLoansReceivableFromEmployees" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivableFromEmployees" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="LongTermPrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermPrepaidExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="DeferredTaxAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="DeferredTaxAssets" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseDepositsIOA" xlink:label="LeaseDepositsIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LeaseDepositsIOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableTrade" xlink:label="AccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableTrade" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="CurrentPortionOfLongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfLongTermLoansPayable" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="AccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableOther" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="IncomeTaxesPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="IncomeTaxesPayable" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccruedConsumptionTaxes" xlink:label="AccruedConsumptionTaxes" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedConsumptionTaxes" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="AdvancesReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AdvancesReceived" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="DepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="DepositsReceived" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="LegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="LegalCapitalSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="RetainedEarningsBroughtForward" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="RetainedEarningsBroughtForward" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="SubscriptionRightsToShares" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="GrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetSales" xlink:label="NetSales" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="NetSales" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CostOfSales" xlink:label="CostOfSales" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_CreditCardRedemptionAmountsNOI" xlink:label="CreditCardRedemptionAmountsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="CreditCardRedemptionAmountsNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="OtherNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="OtherNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StockIssuanceCostNOE" xlink:label="StockIssuanceCostNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="StockIssuanceCostNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ListingExpensesNOE" xlink:label="ListingExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ListingExpensesNOE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_HeadOfficeRelocationExpensesNOE" xlink:label="HeadOfficeRelocationExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="HeadOfficeRelocationExpensesNOE" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="OtherNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="OtherNOE" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnReversalOfSubscriptionRightsToSharesEI" xlink:label="GainOnReversalOfSubscriptionRightsToSharesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnReversalOfSubscriptionRightsToSharesEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_GainOnReversalOfSecurityDepositAmortizationEI" xlink:label="GainOnReversalOfSecurityDepositAmortizationEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnReversalOfSecurityDepositAmortizationEI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IssuanceOfNewShares" xlink:label="IssuanceOfNewShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="IssuanceOfNewShares" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" xlink:label="IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="IssuanceOfNewSharesexerciseOfSubscriptionRightsToShares" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLoss" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="5.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInOperatingActivities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="SubtotalOpeCF_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncomeBeforeIncomeTaxes" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:label="DepreciationAndAmortizationOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DepreciationAndAmortizationOpeCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AmortizationOfGoodwillOpeCF" xlink:label="AmortizationOfGoodwillOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="AmortizationOfGoodwillOpeCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeOpeCF" xlink:label="InterestIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestIncomeOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesOpeCF" xlink:label="InterestExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestExpensesOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_HeadOfficeRelocationExpensesOpeCF" xlink:label="HeadOfficeRelocationExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="HeadOfficeRelocationExpensesOpeCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StockIssuanceCostOpeCF" xlink:label="StockIssuanceCostOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="StockIssuanceCostOpeCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ListingExpensesOpeCF" xlink:label="ListingExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="ListingExpensesOpeCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnReversalOfSubscriptionRightsToSharesOpeCF" xlink:label="GainOnReversalOfSubscriptionRightsToSharesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="GainOnReversalOfSubscriptionRightsToSharesOpeCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_GainOnReversalOfSecurityDepositAmortizationOpeCF" xlink:label="GainOnReversalOfSecurityDepositAmortizationOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="GainOnReversalOfSecurityDepositAmortizationOpeCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" xlink:label="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInPrepaidExpensesOpeCF" xlink:label="DecreaseIncreaseInPrepaidExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInPrepaidExpensesOpeCF" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" xlink:label="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInAccountsPayableOtherOpeCF" xlink:label="IncreaseDecreaseInAccountsPayableOtherOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAccountsPayableOtherOpeCF" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" xlink:label="IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAccruedConsumptionTaxesOpeCF" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInAdvancesReceivedOpeCF" xlink:label="IncreaseDecreaseInAdvancesReceivedOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAdvancesReceivedOpeCF" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetOpeCF" xlink:label="OtherNetOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="OtherNetOpeCF" order="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeReceivedOpeCF" xlink:label="InterestIncomeReceivedOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestIncomeReceivedOpeCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:label="InterestExpensesPaidOpeCFFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestExpensesPaidOpeCFFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPaidOpeCF" xlink:label="IncomeTaxesPaidOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncomeTaxesPaidOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_PaymentsForHeadOfficeRelocationExpensesOpeCF" xlink:label="PaymentsForHeadOfficeRelocationExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="PaymentsForHeadOfficeRelocationExpensesOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInInvestmentActivities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:label="PurchaseOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfPropertyPlantAndEquipmentInvCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:label="PurchaseOfIntangibleAssetsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfIntangibleAssetsInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsForLeaseDepositsInvCF" xlink:label="PaymentsForLeaseDepositsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsForLeaseDepositsInvCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsForTransferOfBusiness2InvCF" xlink:label="PaymentsForTransferOfBusiness2InvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsForTransferOfBusiness2InvCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetInvCF" xlink:label="OtherNetInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="OtherNetInvCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInFinancingActivities_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromLongTermLoansPayableFinCF" xlink:label="ProceedsFromLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromLongTermLoansPayableFinCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInShortTermLoansPayableFinCF" xlink:label="IncreaseDecreaseInShortTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="IncreaseDecreaseInShortTermLoansPayableFinCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RepaymentOfLongTermLoansPayableFinCF" xlink:label="RepaymentOfLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentOfLongTermLoansPayableFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromIssuanceOfCommonStockFinCF" xlink:label="ProceedsFromIssuanceOfCommonStockFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromIssuanceOfCommonStockFinCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromIssuanceOfStockResultingFromExerciseOfSubscriptionRightsToSharesFinCF" xlink:label="ProceedsFromIssuanceOfStockResultingFromExerciseOfSubscriptionRightsToSharesFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromIssuanceOfStockResultingFromExerciseOfSubscriptionRightsToSharesFinCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromIssuanceOfSubscriptionRightsToSharesFinCF" xlink:label="ProceedsFromIssuanceOfSubscriptionRightsToSharesFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromIssuanceOfSubscriptionRightsToSharesFinCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E37744-000_2023-09-30_01_2023-12-27.xsd#jpcrp030000-asr_E37744-000_PaymentsForIssuanceOfShareAcquisitionRightFinCF" xlink:label="PaymentsForIssuanceOfShareAcquisitionRightFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PaymentsForIssuanceOfShareAcquisitionRightFinCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsOfListingExpensesFinCF" xlink:label="PaymentsOfListingExpensesFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PaymentsOfListingExpensesFinCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStockFinCF" xlink:label="PurchaseOfTreasuryStockFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PurchaseOfTreasuryStockFinCF" order="9.0" />
  </link:calculationLink>
</link:linkbase>