<?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_QuarterlyConsolidatedStatementOfCashFlows-indirect" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_QuarterlyConsolidatedStatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_ConsolidatedStatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_YearToQuarterEndConsolidatedStatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedBalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_QuarterlyConsolidatedBalanceSheet" />
  <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/2021-11-01/jppfs_rt_2021-11-01.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/2021-11-01/jppfs_rt_2021-11-01.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/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_ConsolidatedStatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_rt_2021-11-01.xsd#rol_ConsolidatedBalanceSheet" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NotesAndAccountsReceivableTrade" xlink:label="NotesAndAccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesAndAccountsReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NotesReceivableTrade" xlink:label="NotesReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesReceivableTrade" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShortTermInvestmentSecurities" xlink:label="ShortTermInvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermInvestmentSecurities" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_FinishedGoods" xlink:label="FinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="FinishedGoods" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="WorkInProcess" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="WorkInProcess" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RawMaterialsAndSupplies" xlink:label="RawMaterialsAndSupplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterialsAndSupplies" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndStructuresNet_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructures" xlink:label="BuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="BuildingsAndStructures" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationBuildingsAndStructures" xlink:label="AccumulatedDepreciationBuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="AccumulatedDepreciationBuildingsAndStructures" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryEquipmentAndVehiclesNet_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehicles" xlink:label="MachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="MachineryEquipmentAndVehicles" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationMachineryEquipmentAndVehicles" xlink:label="AccumulatedDepreciationMachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="AccumulatedDepreciationMachineryEquipmentAndVehicles" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LandfillsNetPPE" xlink:label="LandfillsNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LandfillsNetPPE" order="3.5" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LandfillsPPE" xlink:label="LandfillsPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LandfillsNetPPE" xlink:to="LandfillsPPE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_AccumulatedDepreciationPPE" xlink:label="AccumulatedDepreciationPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LandfillsNetPPE" xlink:to="AccumulatedDepreciationPPE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE_2" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherPPE" xlink:label="OtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="OtherPPE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationOtherPPE" xlink:label="AccumulatedDepreciationOtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="AccumulatedDepreciationOtherPPE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentPortionOfBonds" xlink:label="CurrentPortionOfBonds" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfBonds" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForLossOnDisasterCL" xlink:label="ProvisionForLossOnDisasterCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForLossOnDisasterCL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AssetRetirementObligationsCL" xlink:label="AssetRetirementObligationsCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AssetRetirementObligationsCL" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="NetDefinedBenefitLiability" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="NetDefinedBenefitLiability" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="RemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="RemeasurementsOfDefinedBenefitPlans" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonControllingInterests" xlink:label="NonControllingInterests" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="NonControllingInterests" order="3.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EquityInEarningsOfAffiliatesNOI" xlink:label="EquityInEarningsOfAffiliatesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="EquityInEarningsOfAffiliatesNOI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ForeignExchangeGainsNOI" xlink:label="ForeignExchangeGainsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="ForeignExchangeGainsNOI" order="4.125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_GainOnValuationOfCurrencySwapsNOI" xlink:label="GainOnValuationOfCurrencySwapsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnValuationOfCurrencySwapsNOI" order="4.21875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RentIncomeNOI" xlink:label="RentIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="RentIncomeNOI" order="4.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_SubsidyIncomeNOI" xlink:label="SubsidyIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="SubsidyIncomeNOI" order="4.65625" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_ProceedsOnSalesOfGoodsNOI" xlink:label="ProceedsOnSalesOfGoodsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="ProceedsOnSalesOfGoodsNOI" order="5.15625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="5.65625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_CostOfSaleOfGoodsNOE" xlink:label="CostOfSaleOfGoodsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CostOfSaleOfGoodsNOE" order="1.3125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_CompensationForDamageNOE" xlink:label="CompensationForDamageNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CompensationForDamageNOE" order="1.65625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="GainOnSalesOfNoncurrentAssetsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfNoncurrentAssetsEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_GainOnCancellationOfLeaseholdContractsEI" xlink:label="GainOnCancellationOfLeaseholdContractsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnCancellationOfLeaseholdContractsEI" order="1.125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InsuranceIncomeEI" xlink:label="InsuranceIncomeEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="InsuranceIncomeEI" order="1.25" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GainOnForgivenessOfDebtsEI" xlink:label="GainOnForgivenessOfDebtsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnForgivenessOfDebtsEI" order="1.625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherEI" xlink:label="OtherEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="OtherEI" order="2.625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnSalesOfNoncurrentAssetsEL" xlink:label="LossOnSalesOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnSalesOfNoncurrentAssetsEL" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:label="LossOnRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnRetirementOfNoncurrentAssetsEL" order="1.25" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossOnDebtWaiverEL" xlink:label="LossOnDebtWaiverEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnDebtWaiverEL" order="1.4375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnBusinessWithdrawalEL" xlink:label="LossOnBusinessWithdrawalEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnBusinessWithdrawalEL" order="1.625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:label="LossOnValuationOfInvestmentSecuritiesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfInvestmentSecuritiesEL" order="2.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnDisasterEL" xlink:label="LossOnDisasterEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnDisasterEL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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_ConsolidatedStatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProfitLossAttributableToOwnersOfParent" xlink:label="ProfitLossAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLossAttributableToOwnersOfParent" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" xlink:label="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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_BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NotesReceivableTrade" xlink:label="NotesReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesReceivableTrade" order="2.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="4.75" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShortTermInvestmentSecurities" xlink:label="ShortTermInvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermInvestmentSecurities" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_FinishedGoods" xlink:label="FinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="FinishedGoods" order="8.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RawMaterialsAndSupplies" xlink:label="RawMaterialsAndSupplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterialsAndSupplies" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="19.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsNet" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_StructuresNet" xlink:label="StructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="StructuresNet" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_MachineryEquipmentNetPPE" xlink:label="MachineryEquipmentNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryEquipmentNetPPE" order="16.890625" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LandfillsNetPPE" xlink:label="LandfillsNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LandfillsNetPPE" order="23.78125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="31.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="37.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE" order="42.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="StocksOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="StocksOfSubsidiariesAndAffiliates" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" xlink:label="LongTermLoansReceivableFromSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivableFromSubsidiariesAndAffiliates" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="21.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GuaranteeDepositsIOA" xlink:label="GuaranteeDepositsIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="GuaranteeDepositsIOA" order="24.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="27.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="28.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="3.25" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentPortionOfBonds" xlink:label="CurrentPortionOfBonds" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfBonds" order="5.125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="9.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesCL" xlink:label="ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesCL" order="13.25" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForDirectorsRetirementBenefits" xlink:label="ProvisionForDirectorsRetirementBenefits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForDirectorsRetirementBenefits" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForRetirementBenefits" xlink:label="ProvisionForRetirementBenefits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForRetirementBenefits" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" xlink:label="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForLossOnBusinessOfSubsidiariesAndAffiliatesNCL" order="8.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="LegalRetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="LegalRetainedEarnings" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_ReserveForPreventionOfSpecificDisasterORE" xlink:label="ReserveForPreventionOfSpecificDisasterORE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="ReserveForPreventionOfSpecificDisasterORE" order="1.0625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ReserveForSpecialDepreciation" xlink:label="ReserveForSpecialDepreciation" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="ReserveForSpecialDepreciation" order="1.125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ReserveForAdvancedDepreciationOfNoncurrentAssets" xlink:label="ReserveForAdvancedDepreciationOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="ReserveForAdvancedDepreciationOfNoncurrentAssets" order="1.3125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GeneralReserve" xlink:label="GeneralReserve" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="GeneralReserve" order="1.65625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
  </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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RentIncomeOnFacilitiesNOI" xlink:label="RentIncomeOnFacilitiesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="RentIncomeOnFacilitiesNOI" order="3.5" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_GainOnValuationOfCurrencySwapsNOI" xlink:label="GainOnValuationOfCurrencySwapsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnValuationOfCurrencySwapsNOI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="4.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossOnSupportToSubsidiariesAndAssociatesNOE" xlink:label="LossOnSupportToSubsidiariesAndAssociatesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnSupportToSubsidiariesAndAssociatesNOE" order="1.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="GainOnSalesOfNoncurrentAssetsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfNoncurrentAssetsEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InsuranceIncomeEI" xlink:label="InsuranceIncomeEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="InsuranceIncomeEI" order="1.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GainOnExtinguishmentOfTieInSharesEI" xlink:label="GainOnExtinguishmentOfTieInSharesEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnExtinguishmentOfTieInSharesEI" order="2.5" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_GainOnCancellationOfLeaseholdContractsEI" xlink:label="GainOnCancellationOfLeaseholdContractsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnCancellationOfLeaseholdContractsEI" order="3.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:label="LossOnRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnRetirementOfNoncurrentAssetsEL" order="0.046875" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossOnDebtWaiverEL" xlink:label="LossOnDebtWaiverEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnDebtWaiverEL" order="0.08203125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnBusinessWithdrawalEL" xlink:label="LossOnBusinessWithdrawalEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnBusinessWithdrawalEL" order="0.1171875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" order="0.24609375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnLiquidationOfSubsidiariesAndAffiliatesGeneralEL" xlink:label="LossOnLiquidationOfSubsidiariesAndAffiliatesGeneralEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnLiquidationOfSubsidiariesAndAffiliatesGeneralEL" order="0.498046875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesEL" xlink:label="ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="ProvisionForLossOnLiquidationOfSubsidiariesAndAffiliatesEL" order="0.9990234375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnValuationOfInvestmentSecuritiesEL" xlink:label="LossOnValuationOfInvestmentSecuritiesEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnValuationOfInvestmentSecuritiesEL" order="1.99951171875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnDisasterEL" xlink:label="LossOnDisasterEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnDisasterEL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_ProvisionOfReserveForPreventionOfSpecificDisaster" xlink:label="ProvisionOfReserveForPreventionOfSpecificDisaster" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProvisionOfReserveForPreventionOfSpecificDisaster" order="3.0390625" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_ReversalOfReserveForSpecificDisasterPrevention" xlink:label="ReversalOfReserveForSpecificDisasterPrevention" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ReversalOfReserveForSpecificDisasterPrevention" order="3.1015625" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_AdjustmentToReserveForPreventionOfSpecificDisasterDueToChangeInTaxRate" xlink:label="AdjustmentToReserveForPreventionOfSpecificDisasterDueToChangeInTaxRate" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="AdjustmentToReserveForPreventionOfSpecificDisasterDueToChangeInTaxRate" order="3.17578125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ReversalOfReserveForSpecialDepreciation" xlink:label="ReversalOfReserveForSpecialDepreciation" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ReversalOfReserveForSpecialDepreciation" order="3.25" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_AdjustmentToReserveForSpecialDepreciationDueToChangeInTaxRate" xlink:label="AdjustmentToReserveForSpecialDepreciationDueToChangeInTaxRate" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="AdjustmentToReserveForSpecialDepreciationDueToChangeInTaxRate" order="3.4375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionOfReserveForAdvancedDepreciationOfNoncurrentAssets" xlink:label="ProvisionOfReserveForAdvancedDepreciationOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProvisionOfReserveForAdvancedDepreciationOfNoncurrentAssets" order="3.625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" xlink:label="ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" order="4.3125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_AdjustmentToReserveForAdvancedDepreciationOfNonCurrentAssetsDueToChangeInTaxRate" xlink:label="AdjustmentToReserveForAdvancedDepreciationOfNonCurrentAssetsDueToChangeInTaxRate" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="AdjustmentToReserveForAdvancedDepreciationOfNonCurrentAssetsDueToChangeInTaxRate" order="4.65625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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_QuarterlyConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NotesAndAccountsReceivableTrade" xlink:label="NotesAndAccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesAndAccountsReceivableTrade" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShortTermInvestmentSecurities" xlink:label="ShortTermInvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermInvestmentSecurities" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_FinishedGoods" xlink:label="FinishedGoods" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="FinishedGoods" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_WorkInProcess" xlink:label="WorkInProcess" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="WorkInProcess" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RawMaterialsAndSupplies" xlink:label="RawMaterialsAndSupplies" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="RawMaterialsAndSupplies" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndStructuresNet_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BuildingsAndStructures" xlink:label="BuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="BuildingsAndStructures" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationBuildingsAndStructures" xlink:label="AccumulatedDepreciationBuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="AccumulatedDepreciationBuildingsAndStructures" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryEquipmentAndVehiclesNet_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehicles" xlink:label="MachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="MachineryEquipmentAndVehicles" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationMachineryEquipmentAndVehicles" xlink:label="AccumulatedDepreciationMachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="AccumulatedDepreciationMachineryEquipmentAndVehicles" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LandfillsNetPPE" xlink:label="LandfillsNetPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LandfillsNetPPE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LandfillsPPE" xlink:label="LandfillsPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LandfillsNetPPE" xlink:to="LandfillsPPE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_AccumulatedDepreciationPPE" xlink:label="AccumulatedDepreciationPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LandfillsNetPPE" xlink:to="AccumulatedDepreciationPPE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE_2" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherPPE" xlink:label="OtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="OtherPPE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AccumulatedDepreciationOtherPPE" xlink:label="AccumulatedDepreciationOtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="AccumulatedDepreciationOtherPPE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CurrentPortionOfBonds" xlink:label="CurrentPortionOfBonds" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfBonds" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProvisionForLossOnDisasterCL" xlink:label="ProvisionForLossOnDisasterCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForLossOnDisasterCL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AssetRetirementObligationsCL" xlink:label="AssetRetirementObligationsCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AssetRetirementObligationsCL" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="NetDefinedBenefitLiability" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="NetDefinedBenefitLiability" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="RemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="RemeasurementsOfDefinedBenefitPlans" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonControllingInterests" xlink:label="NonControllingInterests" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="NonControllingInterests" order="3.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GrossProfit" xlink:label="GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EquityInEarningsOfAffiliatesNOI" xlink:label="EquityInEarningsOfAffiliatesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="EquityInEarningsOfAffiliatesNOI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ForeignExchangeGainsNOI" xlink:label="ForeignExchangeGainsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="ForeignExchangeGainsNOI" order="4.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="5.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossOnValuationOfCurrencySwapsNOE" xlink:label="LossOnValuationOfCurrencySwapsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnValuationOfCurrencySwapsNOE" order="1.75" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_GainOnSalesOfNoncurrentAssetsEI" xlink:label="GainOnSalesOfNoncurrentAssetsEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfNoncurrentAssetsEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InsuranceIncomeEI" xlink:label="InsuranceIncomeEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="InsuranceIncomeEI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryLoss_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnSalesOfNoncurrentAssetsEL" xlink:label="LossOnSalesOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnSalesOfNoncurrentAssetsEL" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsEL" xlink:label="LossOnRetirementOfNoncurrentAssetsEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="LossOnRetirementOfNoncurrentAssetsEL" order="1.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherEL" xlink:label="OtherEL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryLoss" xlink:to="OtherEL" order="2.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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_ConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="ComprehensiveIncome" xlink:to="ProfitLoss" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="OtherComprehensiveIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" order="4.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:label="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:label="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" xlink:label="IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForDirectorsRetirementBenefitsOpeCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" xlink:label="IncreaseDecreaseInProvisionForBonusesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForBonusesOpeCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForLossOnDisasterOpeCF" xlink:label="IncreaseDecreaseInProvisionForLossOnDisasterOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForLossOnDisasterOpeCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:label="InterestAndDividendsIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestAndDividendsIncomeOpeCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InsuranceIncomeOpeCF" xlink:label="InsuranceIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InsuranceIncomeOpeCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossGainOnValuationOfCurrencySwapsOpeCF" xlink:label="LossGainOnValuationOfCurrencySwapsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnValuationOfCurrencySwapsOpeCF" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossGainOnSalesOfNoncurrentAssetsOpeCF" xlink:label="LossGainOnSalesOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesOfNoncurrentAssetsOpeCF" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsOpeCF" xlink:label="LossOnRetirementOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossOnRetirementOfNoncurrentAssetsOpeCF" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ForeignExchangeLossesGainsOpeCF" xlink:label="ForeignExchangeLossesGainsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="ForeignExchangeLossesGainsOpeCF" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:label="EquityInEarningsLossesOfAffiliatesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="EquityInEarningsLossesOfAffiliatesOpeCF" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" xlink:label="DecreaseIncreaseInInventoriesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInInventoriesOpeCF" order="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="19.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="20.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="21.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:label="InterestAndDividendsIncomeReceivedOpeCFInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestAndDividendsIncomeReceivedOpeCFInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromInsuranceIncomeOpeCF" xlink:label="ProceedsFromInsuranceIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="ProceedsFromInsuranceIncomeOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" xlink:label="ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PurchaseOfInvestmentSecuritiesInvCF" xlink:label="PurchaseOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentSecuritiesInvCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PaymentsForAssetRetirementObligationsInvCF" xlink:label="PaymentsForAssetRetirementObligationsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsForAssetRetirementObligationsInvCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" xlink:label="PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentsInSubsidiariesResultingInChangeInScopeOfConsolidationInvCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_PurchaseOfInvestmentsInAnAssociatedCompany" xlink:label="PurchaseOfInvestmentsInAnAssociatedCompany" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentsInAnAssociatedCompany" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RedemptionOfBondsFinCF" xlink:label="RedemptionOfBondsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RedemptionOfBondsFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="CashDividendsPaidFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="CashDividendsPaidFinCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromShareIssuanceToNonControllingShareholdersFinCF" xlink:label="ProceedsFromShareIssuanceToNonControllingShareholdersFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromShareIssuanceToNonControllingShareholdersFinCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetFinCF" xlink:label="OtherNetFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="OtherNetFinCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateChangeOnCashAndCashEquivalents" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="EffectOfExchangeRateChangeOnCashAndCashEquivalents" order="5.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="ComprehensiveIncome" xlink:to="ProfitLoss" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="OtherComprehensiveIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" order="4.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedStatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:label="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:label="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" xlink:label="IncreaseDecreaseInProvisionForBonusesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForBonusesOpeCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:label="InterestAndDividendsIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestAndDividendsIncomeOpeCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InsuranceIncomeOpeCF" xlink:label="InsuranceIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InsuranceIncomeOpeCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_LossGainOnValuationOfCurrencySwapsOpeCF" xlink:label="LossGainOnValuationOfCurrencySwapsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnValuationOfCurrencySwapsOpeCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossGainOnSalesOfNoncurrentAssetsOpeCF" xlink:label="LossGainOnSalesOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesOfNoncurrentAssetsOpeCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsOpeCF" xlink:label="LossOnRetirementOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossOnRetirementOfNoncurrentAssetsOpeCF" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ForeignExchangeLossesGainsOpeCF" xlink:label="ForeignExchangeLossesGainsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="ForeignExchangeLossesGainsOpeCF" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:label="EquityInEarningsLossesOfAffiliatesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="EquityInEarningsLossesOfAffiliatesOpeCF" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_DecreaseIncreaseInInventoriesOpeCF" xlink:label="DecreaseIncreaseInInventoriesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInInventoriesOpeCF" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="17.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="19.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:label="InterestAndDividendsIncomeReceivedOpeCFInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestAndDividendsIncomeReceivedOpeCFInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromInsuranceIncomeOpeCF" xlink:label="ProceedsFromInsuranceIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="ProceedsFromInsuranceIncomeOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" xlink:label="ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesAndRedemptionOfInvestmentSecuritiesInvCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PurchaseOfInvestmentSecuritiesInvCF" xlink:label="PurchaseOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentSecuritiesInvCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PaymentsForAssetRetirementObligationsInvCF" xlink:label="PaymentsForAssetRetirementObligationsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsForAssetRetirementObligationsInvCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_PurchaseOfInvestmentsInAnAssociatedCompany" xlink:label="PurchaseOfInvestmentsInAnAssociatedCompany" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentsInAnAssociatedCompany" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38148-000_2022-03-31_02_2022-11-28.xsd#jpcrp020400-srs_E38148-000_DecreaseIncreaseInDepositsPledgedAsCollateral" xlink:label="DecreaseIncreaseInDepositsPledgedAsCollateral" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="DecreaseIncreaseInDepositsPledgedAsCollateral" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.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/2021-11-01/jppfs_cor_2021-11-01.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="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RedemptionOfBondsFinCF" xlink:label="RedemptionOfBondsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RedemptionOfBondsFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="CashDividendsPaidFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="CashDividendsPaidFinCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" xlink:label="PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInChangeInScopeOfConsolidationFinCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_OtherNetFinCF" xlink:label="OtherNetFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="OtherNetFinCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateChangeOnCashAndCashEquivalents" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="EffectOfExchangeRateChangeOnCashAndCashEquivalents" order="4.0" />
  </link:calculationLink>
</link:linkbase>