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<!-- Generated by PRONEXUS WORKS -->
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        <link:definition>提出者用 代替 標準ラベル2</link:definition>
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  <xsd:element id="jpcrp030000-asr_E38477-000_SoftwareInProgressImpairmentLossesOtherExpensesIFRS" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="SoftwareInProgressImpairmentLossesOtherExpensesIFRS" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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