<?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:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_CumulativeEffectsOfChangesInAccountingPolicies" xlink:label="CumulativeEffectsOfChangesInAccountingPolicies" />
    <link:label xlink:type="resource" xlink:label="label_CumulativeEffectsOfChangesInAccountingPolicies" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" id="label_CumulativeEffectsOfChangesInAccountingPolicies">Cumulative effects of changes in accounting policies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CumulativeEffectsOfChangesInAccountingPolicies" xlink:to="label_CumulativeEffectsOfChangesInAccountingPolicies" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2021-11-01/jppfs_cor_2021-11-01.xsd#jppfs_cor_RestatedBalance" xlink:label="RestatedBalance" />
    <link:label xlink:type="resource" xlink:label="label_RestatedBalance" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" id="label_RestatedBalance">Restated balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestatedBalance" xlink:to="label_RestatedBalance" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_TakahashiKotaroMember" xlink:label="TakahashiKotaroMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_OhkawaYoheiMember" xlink:label="OhkawaYoheiMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_NishikiTakuoMember" xlink:label="NishikiTakuoMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_OkadaTakuroMember" xlink:label="OkadaTakuroMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_OnoTanekiMember" xlink:label="OnoTanekiMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_KodamaYasukoMember" xlink:label="KodamaYasukoMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_YamamotoTsubasaMember" xlink:label="YamamotoTsubasaMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_YajiHiroyukiMember" xlink:label="YajiHiroyukiMember" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_NotesAndAccountsReceivableTradeAndContractAssetsCA" xlink:label="NotesAndAccountsReceivableTradeAndContractAssetsCA" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_LeaseDepositsDepreciationOpeCF" xlink:label="LeaseDepositsDepreciationOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" xlink:label="DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_DecreaseIncreaseInWorkInProcessOpeCF" xlink:label="DecreaseIncreaseInWorkInProcessOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_IncreaseDecreaseInContractLiabilitiesOpeCF" xlink:label="IncreaseDecreaseInContractLiabilitiesOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_PaymentsForCompensationOpeCF" xlink:label="PaymentsForCompensationOpeCF" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_TotalNumberOfIssuedSharesKeyFinancialDataAbstract" xlink:label="TotalNumberOfIssuedSharesKeyFinancialDataAbstract" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E38949-000_2022-12-31_01_2023-08-22.xsd#jpcrp020400-srs_E38949-000_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" xlink:label="ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" />
    <link:label xlink:type="resource" xlink:label="label_NotesAndAccountsReceivableTradeAndContractAssetsCA" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_NotesAndAccountsReceivableTradeAndContractAssetsCA">Notes and accounts receivable - trade, and contract assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesAndAccountsReceivableTradeAndContractAssetsCA" xlink:to="label_NotesAndAccountsReceivableTradeAndContractAssetsCA" />
    <link:label xlink:type="resource" xlink:label="label_NotesAndAccountsReceivableTradeAndContractAssetsCA_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_NotesAndAccountsReceivableTradeAndContractAssetsCA_2">Notes and accounts receivable - trade, and contract assets-CA</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesAndAccountsReceivableTradeAndContractAssetsCA" xlink:to="label_NotesAndAccountsReceivableTradeAndContractAssetsCA_2" />
    <link:label xlink:type="resource" xlink:label="label_LeaseDepositsDepreciationOpeCF" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_LeaseDepositsDepreciationOpeCF">Lease deposits depreciation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeaseDepositsDepreciationOpeCF" xlink:to="label_LeaseDepositsDepreciationOpeCF" />
    <link:label xlink:type="resource" xlink:label="label_LeaseDepositsDepreciationOpeCF_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_LeaseDepositsDepreciationOpeCF_2">Lease deposits depreciation-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LeaseDepositsDepreciationOpeCF" xlink:to="label_LeaseDepositsDepreciationOpeCF_2" />
    <link:label xlink:type="resource" xlink:label="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF">Decrease (increase) in accounts receivable and contract assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" xlink:to="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" />
    <link:label xlink:type="resource" xlink:label="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF_2">Decrease (increase) in accounts receivable and contract assets-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF" xlink:to="label_DecreaseIncreaseInAccountsReceivableAndContractAssetsOpeCF_2" />
    <link:label xlink:type="resource" xlink:label="label_DecreaseIncreaseInWorkInProcessOpeCF" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_DecreaseIncreaseInWorkInProcessOpeCF">Decrease (increase) in work in process</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DecreaseIncreaseInWorkInProcessOpeCF" xlink:to="label_DecreaseIncreaseInWorkInProcessOpeCF" />
    <link:label xlink:type="resource" xlink:label="label_DecreaseIncreaseInWorkInProcessOpeCF_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_DecreaseIncreaseInWorkInProcessOpeCF_2">Decrease (increase) in work in process-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DecreaseIncreaseInWorkInProcessOpeCF" xlink:to="label_DecreaseIncreaseInWorkInProcessOpeCF_2" />
    <link:label xlink:type="resource" xlink:label="label_IncreaseDecreaseInContractLiabilitiesOpeCF" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_IncreaseDecreaseInContractLiabilitiesOpeCF">Increase (decrease) in Contract liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInContractLiabilitiesOpeCF" xlink:to="label_IncreaseDecreaseInContractLiabilitiesOpeCF" />
    <link:label xlink:type="resource" xlink:label="label_IncreaseDecreaseInContractLiabilitiesOpeCF_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_IncreaseDecreaseInContractLiabilitiesOpeCF_2">Increase (decrease) in Contract liabilities-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInContractLiabilitiesOpeCF" xlink:to="label_IncreaseDecreaseInContractLiabilitiesOpeCF_2" />
    <link:label xlink:type="resource" xlink:label="label_PaymentsForCompensationOpeCF" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_PaymentsForCompensationOpeCF">Payments for compensation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForCompensationOpeCF" xlink:to="label_PaymentsForCompensationOpeCF" />
    <link:label xlink:type="resource" xlink:label="label_PaymentsForCompensationOpeCF_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_PaymentsForCompensationOpeCF_2">Payments for compensation-OpeCF</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForCompensationOpeCF" xlink:to="label_PaymentsForCompensationOpeCF_2" />
    <link:label xlink:type="resource" xlink:label="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData">Class-A stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" xlink:to="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" />
    <link:label xlink:type="resource" xlink:label="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData_2">Class-A stock, Total number of issued shares, Key financial data</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassAStockTotalNumberOfIssuedSharesKeyFinancialData" xlink:to="label_ClassAStockTotalNumberOfIssuedSharesKeyFinancialData_2" />
    <link:label xlink:type="resource" xlink:label="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract_2">Total number of issued shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalNumberOfIssuedSharesKeyFinancialDataAbstract" xlink:to="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract_2" />
    <link:label xlink:type="resource" xlink:label="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract">Total number of issued shares, Key financial data [abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalNumberOfIssuedSharesKeyFinancialDataAbstract" xlink:to="label_TotalNumberOfIssuedSharesKeyFinancialDataAbstract" />
    <link:label xlink:type="resource" xlink:label="label_TakahashiKotaroMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_TakahashiKotaroMember">Takahashi, Kotaro</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TakahashiKotaroMember" xlink:to="label_TakahashiKotaroMember" />
    <link:label xlink:type="resource" xlink:label="label_TakahashiKotaroMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_TakahashiKotaroMember_2">Takahashi, Kotaro [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TakahashiKotaroMember" xlink:to="label_TakahashiKotaroMember_2" />
    <link:label xlink:type="resource" xlink:label="label_OhkawaYoheiMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_OhkawaYoheiMember">Ohkawa, Yohei</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OhkawaYoheiMember" xlink:to="label_OhkawaYoheiMember" />
    <link:label xlink:type="resource" xlink:label="label_OhkawaYoheiMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_OhkawaYoheiMember_2">Ohkawa, Yohei [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OhkawaYoheiMember" xlink:to="label_OhkawaYoheiMember_2" />
    <link:label xlink:type="resource" xlink:label="label_NishikiTakuoMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_NishikiTakuoMember">Nishiki, Takuo</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NishikiTakuoMember" xlink:to="label_NishikiTakuoMember" />
    <link:label xlink:type="resource" xlink:label="label_NishikiTakuoMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_NishikiTakuoMember_2">Nishiki, Takuo [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NishikiTakuoMember" xlink:to="label_NishikiTakuoMember_2" />
    <link:label xlink:type="resource" xlink:label="label_OkadaTakuroMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_OkadaTakuroMember">Okada, Takuro</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OkadaTakuroMember" xlink:to="label_OkadaTakuroMember" />
    <link:label xlink:type="resource" xlink:label="label_OkadaTakuroMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_OkadaTakuroMember_2">Okada, Takuro [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OkadaTakuroMember" xlink:to="label_OkadaTakuroMember_2" />
    <link:label xlink:type="resource" xlink:label="label_OnoTanekiMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_OnoTanekiMember">Ono, Taneki</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OnoTanekiMember" xlink:to="label_OnoTanekiMember" />
    <link:label xlink:type="resource" xlink:label="label_OnoTanekiMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_OnoTanekiMember_2">Ono, Taneki [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OnoTanekiMember" xlink:to="label_OnoTanekiMember_2" />
    <link:label xlink:type="resource" xlink:label="label_KodamaYasukoMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_KodamaYasukoMember">Kodama, Yasuko</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KodamaYasukoMember" xlink:to="label_KodamaYasukoMember" />
    <link:label xlink:type="resource" xlink:label="label_KodamaYasukoMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_KodamaYasukoMember_2">Kodama, Yasuko [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="KodamaYasukoMember" xlink:to="label_KodamaYasukoMember_2" />
    <link:label xlink:type="resource" xlink:label="label_YamamotoTsubasaMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_YamamotoTsubasaMember">Yamamoto, Tsubasa</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="YamamotoTsubasaMember" xlink:to="label_YamamotoTsubasaMember" />
    <link:label xlink:type="resource" xlink:label="label_YamamotoTsubasaMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_YamamotoTsubasaMember_2">Yamamoto, Tsubasa [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="YamamotoTsubasaMember" xlink:to="label_YamamotoTsubasaMember_2" />
    <link:label xlink:type="resource" xlink:label="label_YajiHiroyukiMember" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/label" id="label_YajiHiroyukiMember">Yaji, Hiroyuki</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="YajiHiroyukiMember" xlink:to="label_YajiHiroyukiMember" />
    <link:label xlink:type="resource" xlink:label="label_YajiHiroyukiMember_2" xml:lang="en" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" id="label_YajiHiroyukiMember_2">Yaji, Hiroyuki [member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="YajiHiroyukiMember" xlink:to="label_YajiHiroyukiMember_2" />
  </link:labelLink>
</link:linkbase>