<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns="http://disclosure.edinet-fsa.go.jp/2013/manifest">
<tocComposition>
<title xml:lang="ja">監査報告書</title>
<title xml:lang="en">Audit Document</title>
<item in="presentation" ref="jpaud" extrole="http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_IndependentAuditorsReport" />
</tocComposition>
<list>
<instance id="jpaud" type="AuditDoc" preferredFilename="jpaud-aai-cn-001_E39903-000_2025-03-31_01_2025-06-25.xbrl">
<ixbrl>jpaud-aai-cn-001_E39903-000_2025-03-31_01_2025-06-25_ixbrl.htm</ixbrl>
</instance>
</list>
</manifest>