<?xml version="1.0" encoding="utf-8"?>
<!-- XBRL Document Created with WizLabo Platform -->
<link:linkbase xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase">
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_CondensedQuarterlyConsolidatedStatementOfCashFlowsIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_CondensedQuarterlyConsolidatedStatementOfChangesInEquityIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_CondensedQuarterlyConsolidatedStatementOfFinancialPositionIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfFinancialPositionIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_CondensedYearToQuarterEndConsolidatedStatementOfProfitOrLossIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_ConsolidatedStatementOfCashFlowsIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_ConsolidatedStatementOfChangesInEquityIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_ConsolidatedStatementOfFinancialPositionIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_ConsolidatedStatementOfProfitOrLossIFRS" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-02" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-02" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_rt_2023-12-01.xsd#rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_rt_2023-12-01.xsd#rol_BalanceSheet" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_rt_2023-12-01.xsd#rol_StatementOfChangesInEquity" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_rt_2023-12-01.xsd#rol_StatementOfIncome" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="jpigp_cor_AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_BorrowingsCLIFRS" xlink:label="jpigp_cor_BorrowingsCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_BorrowingsNCLIFRS" xlink:label="jpigp_cor_BorrowingsNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="jpigp_cor_CapitalSurplusIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_CashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ContractLiabilitiesCLIFRS" xlink:label="jpigp_cor_ContractLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="jpigp_cor_CurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="jpigp_cor_DeferredTaxAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="jpigp_cor_DeferredTaxLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EquityIFRS" xlink:label="jpigp_cor_EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_GoodwillIFRS" xlink:label="jpigp_cor_GoodwillIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:label="jpigp_cor_IncomeTaxesPayableCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="jpigp_cor_IntangibleAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InventoriesCAIFRS" xlink:label="jpigp_cor_InventoriesCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="jpigp_cor_LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="jpigp_cor_LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="jpigp_cor_NonCurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="jpigp_cor_NonCurrentLabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComponentsOfEquityIFRS" xlink:label="jpigp_cor_OtherComponentsOfEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:label="jpigp_cor_OtherCurrentAssetsCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:label="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:label="jpigp_cor_OtherFinancialAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:label="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:label="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="jpigp_cor_PropertyPlantAndEquipmentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProvisionsCLIFRS" xlink:label="jpigp_cor_ProvisionsCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProvisionsNCLIFRS" xlink:label="jpigp_cor_ProvisionsNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="jpigp_cor_RetainedEarningsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RightOfUseAssetsIFRS" xlink:label="jpigp_cor_RightOfUseAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="jpigp_cor_ShareCapitalIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="jpigp_cor_TotalCurrentLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:label="jpigp_cor_TradeAndOtherPayablesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:label="jpigp_cor_TradeAndOtherReceivablesCAIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_CurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_NonCurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_CashAndCashEquivalentsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_InventoriesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityIFRS" xlink:to="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_ShareCapitalIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_CapitalSurplusIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_RetainedEarningsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_OtherComponentsOfEquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_LiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_EquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_GoodwillIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_IntangibleAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_RightOfUseAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_DeferredTaxAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_BorrowingsNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_ProvisionsNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_ContractLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_BorrowingsCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_ProvisionsCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="jpigp_cor_AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_BorrowingsCLIFRS" xlink:label="jpigp_cor_BorrowingsCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_BorrowingsNCLIFRS" xlink:label="jpigp_cor_BorrowingsNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="jpigp_cor_CapitalSurplusIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_CashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ContractLiabilitiesCLIFRS" xlink:label="jpigp_cor_ContractLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CurrentAssetsIFRS" xlink:label="jpigp_cor_CurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="jpigp_cor_DeferredTaxAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="jpigp_cor_DeferredTaxLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EquityIFRS" xlink:label="jpigp_cor_EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_GoodwillIFRS" xlink:label="jpigp_cor_GoodwillIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:label="jpigp_cor_IncomeTaxesPayableCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="jpigp_cor_IntangibleAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InventoriesCAIFRS" xlink:label="jpigp_cor_InventoriesCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:label="jpigp_cor_LeaseLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="jpigp_cor_LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="jpigp_cor_LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NonCurrentAssetsIFRS" xlink:label="jpigp_cor_NonCurrentAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NonCurrentLabilitiesIFRS" xlink:label="jpigp_cor_NonCurrentLabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComponentsOfEquityIFRS" xlink:label="jpigp_cor_OtherComponentsOfEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:label="jpigp_cor_OtherCurrentAssetsCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:label="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:label="jpigp_cor_OtherFinancialAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:label="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:label="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="jpigp_cor_PropertyPlantAndEquipmentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProvisionsNCLIFRS" xlink:label="jpigp_cor_ProvisionsNCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="jpigp_cor_RetainedEarningsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RightOfUseAssetsIFRS" xlink:label="jpigp_cor_RightOfUseAssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="jpigp_cor_ShareCapitalIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:label="jpigp_cor_TotalCurrentLiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:label="jpigp_cor_TradeAndOtherPayablesCLIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:label="jpigp_cor_TradeAndOtherReceivablesCAIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_CurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_AssetsIFRS" xlink:to="jpigp_cor_NonCurrentAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_CashAndCashEquivalentsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_TradeAndOtherReceivablesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_InventoriesCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_CurrentAssetsIFRS" xlink:to="jpigp_cor_OtherCurrentAssetsCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityIFRS" xlink:to="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_ShareCapitalIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_CapitalSurplusIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_RetainedEarningsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:to="jpigp_cor_OtherComponentsOfEquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_LiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesAndEquityIFRS" xlink:to="jpigp_cor_EquityIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_LiabilitiesIFRS" xlink:to="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_GoodwillIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_IntangibleAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_RightOfUseAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_InvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherFinancialAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_DeferredTaxAssetsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentAssetsIFRS" xlink:to="jpigp_cor_OtherNonCurrentAssetsNCAIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_BorrowingsNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_ProvisionsNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NonCurrentLabilitiesIFRS" xlink:to="jpigp_cor_OtherNonCurrentLiabilitiesNCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_TradeAndOtherPayablesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_ContractLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_BorrowingsCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesPayableCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_LeaseLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalCurrentLiabilitiesIFRS" xlink:to="jpigp_cor_OtherCurrentLiabilitiesCLIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CostOfSalesIFRS" xlink:label="jpigp_cor_CostOfSalesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="jpigp_cor_GrossProfitIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="jpigp_cor_IncomeTaxExpenseIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherExpensesIFRS" xlink:label="jpigp_cor_OtherExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherIncomeIFRS" xlink:label="jpigp_cor_OtherIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RevenueIFRS" xlink:label="jpigp_cor_RevenueIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_GrossProfitIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_GrossProfitIFRS" xlink:to="jpigp_cor_RevenueIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_GrossProfitIFRS" xlink:to="jpigp_cor_CostOfSalesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_IncomeTaxExpenseIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:to="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfProfitOrLossIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_CostOfSalesIFRS" xlink:label="jpigp_cor_CostOfSalesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_GrossProfitIFRS" xlink:label="jpigp_cor_GrossProfitIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="jpigp_cor_IncomeTaxExpenseIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherExpensesIFRS" xlink:label="jpigp_cor_OtherExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherIncomeIFRS" xlink:label="jpigp_cor_OtherIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RevenueIFRS" xlink:label="jpigp_cor_RevenueIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_GrossProfitIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_GrossProfitIFRS" xlink:to="jpigp_cor_RevenueIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_GrossProfitIFRS" xlink:to="jpigp_cor_CostOfSalesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OperatingProfitLossIFRS" xlink:to="jpigp_cor_OtherExpensesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossIFRS" xlink:to="jpigp_cor_IncomeTaxExpenseIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:label="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:to="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalOfItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:to="jpigp_cor_ExchangeDifferencesOnTranslationOfForeignOperationsNetOfTaxItemsThatMayBeReclassifiedToProfitOrLossOCIIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ForfeitureOfShareAcquisitionRightsSSIFRS" xlink:label="jpigp_cor_ForfeitureOfShareAcquisitionRightsSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IssuanceOfShareAcquisitionRightsSSIFRS" xlink:label="jpigp_cor_IssuanceOfShareAcquisitionRightsSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherSSIFRS" xlink:label="jpigp_cor_OtherSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" xlink:label="jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:label="jpigp_cor_TotalTransactionsWithOwnersIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_IssuanceOfShareAcquisitionRightsSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_ForfeitureOfShareAcquisitionRightsSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_OtherSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfChangesInEquityIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="jpigp_cor_ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:label="jpigp_cor_OtherComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="jpigp_cor_ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" xlink:label="jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:label="jpigp_cor_TotalTransactionsWithOwnersIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E40648-000_2024-08-31_03_2025-06-16.xsd#jpcrp020400-srs_E40648-000_DeficitDispositionSSIFRS" xlink:label="jpcrp020400-srs_E40648-000_DeficitDispositionSSIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_ProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ComprehensiveIncomeIFRS" xlink:to="jpigp_cor_OtherComprehensiveIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpcrp020400-srs_E40648-000_DeficitDispositionSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:to="jpigp_cor_ShareBasedPaymentTransactionsSSIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:label="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:label="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxesRefundPaidOpeCFIFRS" xlink:label="jpigp_cor_IncomeTaxesRefundPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" xlink:label="jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:label="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestExpensesOpeCFIFRS" xlink:label="jpigp_cor_InterestExpensesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestIncomeOpeCFIFRS" xlink:label="jpigp_cor_InterestIncomeOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="jpigp_cor_InterestPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestReceivedOpeCFIFRS" xlink:label="jpigp_cor_InterestReceivedOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" xlink:label="jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:label="jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProceedsFromIssuanceOfShareAcquisitionRightsFinCFIFRS" xlink:label="jpigp_cor_ProceedsFromIssuanceOfShareAcquisitionRightsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:label="jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="jpigp_cor_SubtotalOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromIssuanceOfShareAcquisitionRightsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_SubtotalOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestReceivedOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesRefundPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_InterestIncomeOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_InterestExpensesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:label="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:label="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:label="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxesPaidOpeCFIFRS" xlink:label="jpigp_cor_IncomeTaxesPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncomeTaxesRefundOpeCFIFRS" xlink:label="jpigp_cor_IncomeTaxesRefundOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" xlink:label="jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:label="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestExpensesOpeCFIFRS" xlink:label="jpigp_cor_InterestExpensesOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestIncomeOpeCFIFRS" xlink:label="jpigp_cor_InterestIncomeOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="jpigp_cor_InterestPaidOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_InterestReceivedOpeCFIFRS" xlink:label="jpigp_cor_InterestReceivedOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" xlink:label="jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:label="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:label="jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:label="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:label="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:label="jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="jpigp_cor_SubtotalOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromSaleOfPropertyPlantAndEquipmentInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_PaymentsForLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="jpigp_cor_ProceedsFromCollectionOfLeaseholdDepositsAndGuaranteeDepositsInvCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_SubtotalOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestReceivedOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_InterestPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesPaidOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="jpigp_cor_IncomeTaxesRefundOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="jpigp_cor_EffectOfExchangeRateChangesOnCashAndCashEquivalentsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_LossGainOnSaleOfPropertyPlantAndEquipmentOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_InterestIncomeOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_InterestExpensesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_ShareOfLossProfitOfInvestmentsAccountedForUsingEquityMethodOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="7" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInInventoriesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="8" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_DecreaseIncreaseInTradeAndOtherReceivablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="9" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_IncreaseDecreaseInTradeAndOtherPayablesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="10" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_IncreaseDecreaseInContractLiabilitiesOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="11" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_SubtotalOpeCFIFRS" xlink:to="jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="12" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-02">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="jpigp_cor_FinanceCostsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_FinanceIncomeIFRS" xlink:label="jpigp_cor_FinanceIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_OperatingProfitLossIFRS" xlink:label="jpigp_cor_OperatingProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="jpigp_cor_ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2023-12-01/jpigp_cor_2023-12-01.xsd#jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:label="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_OperatingProfitLossIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceIncomeIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_FinanceCostsIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:to="jpigp_cor_ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
  </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/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="jppfs_cor_AccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_AccountsReceivableOtherFromSubsidiariesAndAffiliates" xlink:label="jppfs_cor_AccountsReceivableOtherFromSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_AccruedConsumptionTaxes" xlink:label="jppfs_cor_AccruedConsumptionTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_AccruedExpenses" xlink:label="jppfs_cor_AccruedExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_AccruedIncome" xlink:label="jppfs_cor_AccruedIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_Assets" xlink:label="jppfs_cor_Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CapitalStock" xlink:label="jppfs_cor_CapitalStock" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="jppfs_cor_CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="jppfs_cor_CashAndDeposits" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CurrentAssets" xlink:label="jppfs_cor_CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="jppfs_cor_CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="jppfs_cor_CurrentPortionOfLongTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="jppfs_cor_DeferredTaxLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_DepositsReceived" xlink:label="jppfs_cor_DepositsReceived" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="jppfs_cor_IncomeTaxesPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="jppfs_cor_IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="jppfs_cor_InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="jppfs_cor_LegalCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_Liabilities" xlink:label="jppfs_cor_Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="jppfs_cor_LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LongTermAccountsPayableOther" xlink:label="jppfs_cor_LongTermAccountsPayableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LongTermAccountsReceivableOther" xlink:label="jppfs_cor_LongTermAccountsReceivableOther" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="jppfs_cor_LongTermLoansPayable" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" xlink:label="jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="jppfs_cor_LongTermPrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NetAssets" xlink:label="jppfs_cor_NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="jppfs_cor_NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="jppfs_cor_NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_OtherCapitalSurplus" xlink:label="jppfs_cor_OtherCapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="jppfs_cor_PrepaidExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="jppfs_cor_RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="jppfs_cor_RetainedEarningsBroughtForward" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_RightOfTrademark" xlink:label="jppfs_cor_RightOfTrademark" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="jppfs_cor_ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="jppfs_cor_StocksOfSubsidiariesAndAffiliates" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="jppfs_cor_SubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E40648-000_2024-08-31_03_2025-06-16.xsd#jpcrp020400-srs_E40648-000_CurrentPortionOfLongTermLoansReceivableFromSubsidiariesCA" xlink:label="jpcrp020400-srs_E40648-000_CurrentPortionOfLongTermLoansReceivableFromSubsidiariesCA" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E40648-000_2024-08-31_03_2025-06-16.xsd#jpcrp020400-srs_E40648-000_OtherCurrentAssetsCA" xlink:label="jpcrp020400-srs_E40648-000_OtherCurrentAssetsCA" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_CurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Assets" xlink:to="jppfs_cor_NoncurrentAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_LegalCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CapitalSurplus" xlink:to="jppfs_cor_OtherCapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_CashAndDeposits" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_PrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_AccountsReceivableOtherFromSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jpcrp020400-srs_E40648-000_CurrentPortionOfLongTermLoansReceivableFromSubsidiariesCA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jppfs_cor_AccruedIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentAssets" xlink:to="jpcrp020400-srs_E40648-000_OtherCurrentAssetsCA" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccountsPayableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccruedExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_IncomeTaxesPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_AccruedConsumptionTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_DepositsReceived" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_CurrentLiabilities" xlink:to="jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="6" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IntangibleAssets" xlink:to="jppfs_cor_RightOfTrademark" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_InvestmentsAndOtherAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_LongTermLoansReceivableFromSubsidiariesAndAffiliates" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_LongTermPrepaidExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_InvestmentsAndOtherAssets" xlink:to="jppfs_cor_LongTermAccountsReceivableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_Liabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_CurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_Liabilities" xlink:to="jppfs_cor_NoncurrentLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_LiabilitiesAndNetAssets" xlink:to="jppfs_cor_NetAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_ShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NetAssets" xlink:to="jppfs_cor_SubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentAssets" xlink:to="jppfs_cor_IntangibleAssets" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermLoansPayable" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_LongTermAccountsPayableOther" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NoncurrentLiabilities" xlink:to="jppfs_cor_DeferredTaxLiabilities" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_RetainedEarnings" xlink:to="jppfs_cor_RetainedEarningsBroughtForward" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalStock" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_CapitalSurplus" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ShareholdersEquity" xlink:to="jppfs_cor_RetainedEarnings" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
  </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/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_CommissionFeeNOE" xlink:label="jppfs_cor_CommissionFeeNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="jppfs_cor_ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ExtraordinaryLoss" xlink:label="jppfs_cor_ExtraordinaryLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ForeignExchangeLossesNOE" xlink:label="jppfs_cor_ForeignExchangeLossesNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_GainOnExtinguishmentOfTieInSharesEI" xlink:label="jppfs_cor_GainOnExtinguishmentOfTieInSharesEI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_GainOnReversalOfSubscriptionRightsToSharesEI" xlink:label="jppfs_cor_GainOnReversalOfSubscriptionRightsToSharesEI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_GrossProfit" xlink:label="jppfs_cor_GrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="jppfs_cor_IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="jppfs_cor_IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="jppfs_cor_IncomeTaxesCurrent" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="jppfs_cor_IncomeTaxesDeferred" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="jppfs_cor_InterestExpensesNOE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="jppfs_cor_InterestIncomeNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:label="jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NetSales" xlink:label="jppfs_cor_NetSales" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="jppfs_cor_NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="jppfs_cor_NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_OperatingIncome" xlink:label="jppfs_cor_OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="jppfs_cor_OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_OtherNOI" xlink:label="jppfs_cor_OtherNOI" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="jppfs_cor_SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_GainOnExtinguishmentOfTieInSharesEI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryIncome" xlink:to="jppfs_cor_GainOnReversalOfSubscriptionRightsToSharesEI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ExtraordinaryLoss" xlink:to="jppfs_cor_LossOnValuationOfStocksOfSubsidiariesAndAffiliatesEL" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_GrossProfit" xlink:to="jppfs_cor_NetSales" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_OrdinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:to="jppfs_cor_ExtraordinaryLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesCurrent" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_IncomeTaxes" xlink:to="jppfs_cor_IncomeTaxesDeferred" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_InterestExpensesNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_CommissionFeeNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingExpenses" xlink:to="jppfs_cor_ForeignExchangeLossesNOE" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_OtherNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_OperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_GrossProfit" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OperatingIncome" xlink:to="jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_OrdinaryIncome" xlink:to="jppfs_cor_NonOperatingIncome" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_NonOperatingIncome" xlink:to="jppfs_cor_InterestIncomeNOI" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeBeforeIncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_ProfitLoss" xlink:to="jppfs_cor_IncomeTaxes" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="-1" />
  </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/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_IssuanceOfSubscriptionRightsToShares" xlink:label="jppfs_cor_IssuanceOfSubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_LapseOfSubscriptionRightsToShares" xlink:label="jppfs_cor_LapseOfSubscriptionRightsToShares" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_ProfitLoss" xlink:label="jppfs_cor_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2023-12-01/jppfs_cor_2023-12-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="jppfs_cor_TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="jpcrp020400-srs-001_E40648-000_2024-08-31_03_2025-06-16.xsd#jpcrp020400-srs_E40648-000_StockBasedCompensationTransactions" xlink:label="jpcrp020400-srs_E40648-000_StockBasedCompensationTransactions" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_ProfitLoss" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="1" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="2" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_LapseOfSubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="3" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jppfs_cor_IssuanceOfSubscriptionRightsToShares" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="4" weight="1" />
    <link:calculationArc xlink:type="arc" xlink:from="jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:to="jpcrp020400-srs_E40648-000_StockBasedCompensationTransactions" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" order="5" weight="1" />
  </link:calculationLink>
</link:linkbase>