<?xml version="1.0" encoding="utf-8"?>
<!-- Generated by PRONEXUS WORKS -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_StatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_BalanceSheet" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfCashFlows-indirect" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquity" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfIncome" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_rt_2022-11-01.xsd#rol_ConsolidatedBalanceSheet" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_NotesAndOperationAccountsReceivableTradeAndContractAssets" xlink:label="NotesAndOperationAccountsReceivableTradeAndContractAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="NotesAndOperationAccountsReceivableTradeAndContractAssets" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Inventories" xlink:label="Inventories" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="Inventories" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsCA" xlink:label="AllowanceForDoubtfulAccountsCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AllowanceForDoubtfulAccountsCA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndStructuresNet_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsAndStructuresNet" xlink:label="BuildingsAndStructuresNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsAndStructures" xlink:label="BuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="BuildingsAndStructures" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccumulatedDepreciationBuildingsAndStructures" xlink:label="AccumulatedDepreciationBuildingsAndStructures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="BuildingsAndStructuresNet" xlink:to="AccumulatedDepreciationBuildingsAndStructures" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryEquipmentAndVehiclesNet_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehiclesNet" xlink:label="MachineryEquipmentAndVehiclesNet" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryEquipmentAndVehicles" xlink:label="MachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="MachineryEquipmentAndVehicles" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccumulatedDepreciationMachineryEquipmentAndVehicles" xlink:label="AccumulatedDepreciationMachineryEquipmentAndVehicles" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="MachineryEquipmentAndVehiclesNet" xlink:to="AccumulatedDepreciationMachineryEquipmentAndVehicles" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherNetPPE_2" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetPPE" xlink:label="OtherNetPPE" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherPPE" xlink:label="OtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="OtherPPE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccumulatedDepreciationOtherPPE" xlink:label="AccumulatedDepreciationOtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherNetPPE" xlink:to="AccumulatedDepreciationOtherPPE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Goodwill" xlink:label="Goodwill" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Goodwill" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivable" xlink:label="LongTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxAssets" xlink:label="DeferredTaxAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="DeferredTaxAssets" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetDefinedBenefitAsset" xlink:label="NetDefinedBenefitAsset" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="NetDefinedBenefitAsset" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseObligationsCL" xlink:label="LeaseObligationsCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="LeaseObligationsCL" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPayable" xlink:label="IncomeTaxesPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="IncomeTaxesPayable" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NotesAndOperatingAccountsPayableTrade" xlink:label="NotesAndOperatingAccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="NotesAndOperatingAccountsPayableTrade" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="CurrentPortionOfLongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfLongTermLoansPayable" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseObligationsNCL" xlink:label="LeaseObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LeaseObligationsNCL" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetDefinedBenefitLiability" xlink:label="NetDefinedBenefitLiability" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="NetDefinedBenefitLiability" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedges" xlink:label="DeferredGainsOrLossesOnHedges" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="DeferredGainsOrLossesOnHedges" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustment" xlink:label="ForeignCurrencyTranslationAdjustment" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ForeignCurrencyTranslationAdjustment" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlans" xlink:label="RemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="RemeasurementsOfDefinedBenefitPlans" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonControllingInterests" xlink:label="NonControllingInterests" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="NonControllingInterests" order="3.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingGrossProfit" xlink:label="OperatingGrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingGrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingGrossProfit" xlink:label="OperatingGrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingGrossProfit" xlink:to="OperatingRevenue1_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_WarehousingFeeIncomeRevOA" xlink:label="WarehousingFeeIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="WarehousingFeeIncomeRevOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StevedoringIncomeRevOA" xlink:label="StevedoringIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="StevedoringIncomeRevOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_PortTerminalFeeIncomeRevOA" xlink:label="PortTerminalFeeIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="PortTerminalFeeIncomeRevOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TransportationIncomeRevOA" xlink:label="TransportationIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="TransportationIncomeRevOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RealEstateIncomeRevOA" xlink:label="RealEstateIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="RealEstateIncomeRevOA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherRevOA" xlink:label="OtherRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="OtherRevOA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_TotalOperatingCostCOSExpOA" xlink:label="TotalOperatingCostCOSExpOA_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingGrossProfit" xlink:to="TotalOperatingCostCOSExpOA_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_TotalOperatingCostCOSExpOA" xlink:label="TotalOperatingCostCOSExpOA" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_DirectOperationExpensesCOSExpOA" xlink:label="DirectOperationExpensesCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="DirectOperationExpensesCOSExpOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RentExpensesSGA" xlink:label="RentExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="RentExpensesSGA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_DepreciationCOSExpOA" xlink:label="DepreciationCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="DepreciationCOSExpOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_TaxesAndDuesCOSExpOA" xlink:label="TaxesAndDuesCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="TaxesAndDuesCOSExpOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SalariesAndAllowancesSGA" xlink:label="SalariesAndAllowancesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="SalariesAndAllowancesSGA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_ProvisionForBonusesCOSExpOA" xlink:label="ProvisionForBonusesCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="ProvisionForBonusesCOSExpOA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_RetirementBenefitExpensesCOSExpOA" xlink:label="RetirementBenefitExpensesCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="RetirementBenefitExpensesCOSExpOA" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCOSExpOA" xlink:label="OtherCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="OtherCOSExpOA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TaxesAndDuesSGA" xlink:label="TaxesAndDuesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="TaxesAndDuesSGA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepreciationSGA" xlink:label="DepreciationSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="DepreciationSGA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AmortizationOfGoodwillSGA" xlink:label="AmortizationOfGoodwillSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="AmortizationOfGoodwillSGA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CompensationsSalariesAndAllowancesSGA" xlink:label="CompensationsSalariesAndAllowancesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="CompensationsSalariesAndAllowancesSGA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherSGA" xlink:label="OtherSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="OtherSGA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForBonusesSGA" xlink:label="ProvisionForBonusesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="ProvisionForBonusesSGA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetirementBenefitExpensesSGA" xlink:label="RetirementBenefitExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="RetirementBenefitExpensesSGA" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionOfAllowanceForDoubtfulAccountsSGA" xlink:label="ProvisionOfAllowanceForDoubtfulAccountsSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SellingGeneralAndAdministrativeExpenses" xlink:to="ProvisionOfAllowanceForDoubtfulAccountsSGA" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestIncomeNOI" xlink:label="InterestIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsIncomeNOI" xlink:label="DividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="DividendsIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignExchangeGainsNOI" xlink:label="ForeignExchangeGainsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="ForeignExchangeGainsNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EquityInEarningsOfAffiliatesNOI" xlink:label="EquityInEarningsOfAffiliatesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="EquityInEarningsOfAffiliatesNOI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="OtherNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="OtherNOI" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CommissionFeeNOE" xlink:label="CommissionFeeNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CommissionFeeNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignExchangeLossesNOE" xlink:label="ForeignExchangeLossesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="ForeignExchangeLossesNOE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsNOE" xlink:label="LossOnRetirementOfNoncurrentAssetsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnRetirementOfNoncurrentAssetsNOE" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="OtherNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="OtherNOE" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" xlink:label="GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfComprehensiveIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ComprehensiveIncome" xlink:label="ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="ProfitLoss" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncome" xlink:to="OtherComprehensiveIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherComprehensiveIncome" xlink:label="OtherComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" xlink:label="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ValuationDifferenceOnAvailableForSaleSecuritiesNetOfTaxOCI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredGainsOrLossesOnHedgesNetOfTaxOCI" xlink:label="DeferredGainsOrLossesOnHedgesNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="DeferredGainsOrLossesOnHedgesNetOfTaxOCI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" xlink:label="ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ForeignCurrencyTranslationAdjustmentNetOfTaxOCI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" xlink:label="ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethodOCI" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" xlink:label="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherComprehensiveIncome" xlink:to="RemeasurementsOfDefinedBenefitPlansNetOfTaxOCI" order="5.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IssuanceOfNewShares" xlink:label="IssuanceOfNewShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="IssuanceOfNewShares" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLossAttributableToOwnersOfParent" xlink:label="ProfitLossAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLossAttributableToOwnersOfParent" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" xlink:label="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ChangeInTreasurySharesOfParentArisingFromTransactionsWithNonControllingShareholders" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="6.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetIncreaseDecreaseInCashAndCashEquivalents" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInOperatingActivities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="SubtotalOpeCF_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncomeBeforeIncomeTaxes" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepreciationAndAmortizationOpeCF" xlink:label="DepreciationAndAmortizationOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DepreciationAndAmortizationOpeCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AmortizationOfGoodwillOpeCF" xlink:label="AmortizationOfGoodwillOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="AmortizationOfGoodwillOpeCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" xlink:label="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInAllowanceForDoubtfulAccountsOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" xlink:label="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNetDefinedBenefitLiabilityOpeCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeOpeCF" xlink:label="InterestAndDividendsIncomeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestAndDividendsIncomeOpeCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesOpeCF" xlink:label="InterestExpensesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="InterestExpensesOpeCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EquityInEarningsLossesOfAffiliatesOpeCF" xlink:label="EquityInEarningsLossesOfAffiliatesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="EquityInEarningsLossesOfAffiliatesOpeCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnSalesOfPropertyPlantAndEquipmentOpeCF" xlink:label="LossGainOnSalesOfPropertyPlantAndEquipmentOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesOfPropertyPlantAndEquipmentOpeCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsOpeCF" xlink:label="LossOnRetirementOfNoncurrentAssetsOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossOnRetirementOfNoncurrentAssetsOpeCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossGainOnSalesOfInvestmentSecuritiesOpeCF" xlink:label="LossGainOnSalesOfInvestmentSecuritiesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="LossGainOnSalesOfInvestmentSecuritiesOpeCF" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" xlink:label="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="DecreaseIncreaseInNotesAndAccountsReceivableTradeOpeCF" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" xlink:label="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInNotesAndAccountsPayableTradeOpeCF" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_GainOnReturnOfAssetsFromRetirementBenefitsTrustOpeCF" xlink:label="GainOnReturnOfAssetsFromRetirementBenefitsTrustOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="GainOnReturnOfAssetsFromRetirementBenefitsTrustOpeCF" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetOpeCF" xlink:label="OtherNetOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="OtherNetOpeCF" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseDecreaseInProvisionForBonusesOpeCF" xlink:label="IncreaseDecreaseInProvisionForBonusesOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCF" xlink:to="IncreaseDecreaseInProvisionForBonusesOpeCF" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeReceivedOpeCFInvCF" xlink:label="InterestAndDividendsIncomeReceivedOpeCFInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestAndDividendsIncomeReceivedOpeCFInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesPaidOpeCFFinCF" xlink:label="InterestExpensesPaidOpeCFFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestExpensesPaidOpeCFFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesPaidOpeCF" xlink:label="IncomeTaxesPaidOpeCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncomeTaxesPaidOpeCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInInvestmentActivities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInInvestmentActivities" xlink:label="NetCashProvidedByUsedInInvestmentActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfPropertyPlantAndEquipmentInvCF" xlink:label="PurchaseOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfPropertyPlantAndEquipmentInvCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" xlink:label="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfPropertyPlantAndEquipmentInvCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfInvestmentSecuritiesInvCF" xlink:label="PurchaseOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfInvestmentSecuritiesInvCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromSalesOfIntangibleAssetsInvCF" xlink:label="ProceedsFromSalesOfIntangibleAssetsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfIntangibleAssetsInvCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromSalesOfInvestmentSecuritiesInvCF" xlink:label="ProceedsFromSalesOfInvestmentSecuritiesInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromSalesOfInvestmentSecuritiesInvCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsIntoTimeDepositsInvCF" xlink:label="PaymentsIntoTimeDepositsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsIntoTimeDepositsInvCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PaymentsOfLoansReceivableInvCF" xlink:label="PaymentsOfLoansReceivableInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PaymentsOfLoansReceivableInvCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CollectionOfLoansReceivableInvCF" xlink:label="CollectionOfLoansReceivableInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="CollectionOfLoansReceivableInvCF" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromWithdrawalOfTimeDepositsInvCF" xlink:label="ProceedsFromWithdrawalOfTimeDepositsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="ProceedsFromWithdrawalOfTimeDepositsInvCF" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfIntangibleAssetsInvCF" xlink:label="PurchaseOfIntangibleAssetsInvCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestmentActivities" xlink:to="PurchaseOfIntangibleAssetsInvCF" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="NetCashProvidedByUsedInFinancingActivities_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncreaseInShortTermLoansPayableFinCF" xlink:label="IncreaseInShortTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="IncreaseInShortTermLoansPayableFinCF" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DecreaseInShortTermLoansPayableFinCF" xlink:label="DecreaseInShortTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="DecreaseInShortTermLoansPayableFinCF" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProceedsFromLongTermLoansPayableFinCF" xlink:label="ProceedsFromLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromLongTermLoansPayableFinCF" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RepaymentOfLongTermLoansPayableFinCF" xlink:label="RepaymentOfLongTermLoansPayableFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentOfLongTermLoansPayableFinCF" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashDividendsPaidFinCF" xlink:label="CashDividendsPaidFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="CashDividendsPaidFinCF" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsPaidToNonControllingInterestsFinCF" xlink:label="DividendsPaidToNonControllingInterestsFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="DividendsPaidToNonControllingInterestsFinCF" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNetFinCF" xlink:label="OtherNetFinCF" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="OtherNetFinCF" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_EffectOfExchangeRateChangeOnCashAndCashEquivalents" xlink:label="EffectOfExchangeRateChangeOnCashAndCashEquivalents" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalents" xlink:to="EffectOfExchangeRateChangeOnCashAndCashEquivalents" order="4.0" />
  </link:calculationLink>
  <link: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/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Assets" xlink:label="Assets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="CurrentAssets_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentAssets" xlink:label="CurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CashAndDeposits" xlink:label="CashAndDeposits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="CashAndDeposits" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_OperatingAccountsReceivableTradeCA" xlink:label="OperatingAccountsReceivableTradeCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OperatingAccountsReceivableTradeCA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidExpenses" xlink:label="PrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="PrepaidExpenses" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesReceivable" xlink:label="IncomeTaxesReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="IncomeTaxesReceivable" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansReceivable" xlink:label="ShortTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="ShortTermLoansReceivable" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCA" xlink:label="OtherCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OtherCA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="NoncurrentAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentAssets" xlink:label="NoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="PropertyPlantAndEquipment_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PropertyPlantAndEquipment" xlink:label="PropertyPlantAndEquipment" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BuildingsNet" xlink:label="BuildingsNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsNet" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StructuresNet" xlink:label="StructuresNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="StructuresNet" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_MachineryAndEquipmentNet" xlink:label="MachineryAndEquipmentNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="MachineryAndEquipmentNet" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_VehiclesNet" xlink:label="VehiclesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="VehiclesNet" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ToolsFurnitureAndFixturesNet" xlink:label="ToolsFurnitureAndFixturesNet" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ToolsFurnitureAndFixturesNet" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Land" xlink:label="Land" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="Land" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ConstructionInProgress" xlink:label="ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ConstructionInProgress" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="IntangibleAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IntangibleAssets" xlink:label="IntangibleAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LeaseholdRight" xlink:label="LeaseholdRight" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="LeaseholdRight" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Software" xlink:label="Software" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="Software" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIA" xlink:label="OtherIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="OtherIA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentAssets" xlink:to="InvestmentsAndOtherAssets_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsAndOtherAssets" xlink:label="InvestmentsAndOtherAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentSecurities" xlink:label="InvestmentSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentSecurities" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_StocksOfSubsidiariesAndAffiliates" xlink:label="StocksOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="StocksOfSubsidiariesAndAffiliates" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InvestmentsInCapitalOfSubsidiariesAndAffiliates" xlink:label="InvestmentsInCapitalOfSubsidiariesAndAffiliates" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="InvestmentsInCapitalOfSubsidiariesAndAffiliates" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansReceivable" xlink:label="LongTermLoansReceivable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermLoansReceivable" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PrepaidPensionCostIOA" xlink:label="PrepaidPensionCostIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="PrepaidPensionCostIOA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherIOA" xlink:label="OtherIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="OtherIOA" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AllowanceForDoubtfulAccountsIOAByGroup" xlink:label="AllowanceForDoubtfulAccountsIOAByGroup" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="AllowanceForDoubtfulAccountsIOAByGroup" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LiabilitiesAndNetAssets" xlink:label="LiabilitiesAndNetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="Liabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_Liabilities" xlink:label="Liabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="CurrentLiabilities_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentLiabilities" xlink:label="CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShortTermLoansPayable" xlink:label="ShortTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ShortTermLoansPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsPayableOther" xlink:label="AccountsPayableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableOther" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AdvancesReceived" xlink:label="AdvancesReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AdvancesReceived" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepositsReceived" xlink:label="DepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="DepositsReceived" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCL" xlink:label="OtherCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OtherCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingAccountsPayable" xlink:label="OperatingAccountsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="OperatingAccountsPayable" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CurrentPortionOfLongTermLoansPayable" xlink:label="CurrentPortionOfLongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="CurrentPortionOfLongTermLoansPayable" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForBonuses" xlink:label="ProvisionForBonuses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="ProvisionForBonuses" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="NoncurrentLiabilities_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NoncurrentLiabilities" xlink:label="NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_BondsPayable" xlink:label="BondsPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="BondsPayable" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermLoansPayable" xlink:label="LongTermLoansPayable" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLoansPayable" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DeferredTaxLiabilities" xlink:label="DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="DeferredTaxLiabilities" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProvisionForRetirementBenefits" xlink:label="ProvisionForRetirementBenefits" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="ProvisionForRetirementBenefits" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNCL" xlink:label="OtherNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="OtherNCL" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndNetAssets" xlink:to="NetAssets_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetAssets" xlink:label="NetAssets" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ShareholdersEquity_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ShareholdersEquity" xlink:label="ShareholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalStock" xlink:label="CapitalStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalStock" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="CapitalSurplus_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CapitalSurplus" xlink:label="CapitalSurplus" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalCapitalSurplus" xlink:label="LegalCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="LegalCapitalSurplus" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="RetainedEarnings_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarnings" xlink:label="RetainedEarnings" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LegalRetainedEarnings" xlink:label="LegalRetainedEarnings" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="LegalRetainedEarnings" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RetainedEarningsBroughtForward" xlink:label="RetainedEarningsBroughtForward" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="RetainedEarningsBroughtForward" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReserveForAdvancedDepreciationOfNoncurrentAssets" xlink:label="ReserveForAdvancedDepreciationOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="RetainedEarnings" xlink:to="ReserveForAdvancedDepreciationOfNoncurrentAssets" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TreasuryStock" xlink:label="TreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ShareholdersEquity" xlink:to="TreasuryStock" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="ValuationAndTranslationAdjustments_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationAndTranslationAdjustments" xlink:label="ValuationAndTranslationAdjustments" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ValuationDifferenceOnAvailableForSaleSecurities" xlink:label="ValuationDifferenceOnAvailableForSaleSecurities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ValuationAndTranslationAdjustments" xlink:to="ValuationDifferenceOnAvailableForSaleSecurities" order="1.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeBeforeIncomeTaxes_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeBeforeIncomeTaxes" xlink:label="IncomeBeforeIncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="OrdinaryIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OrdinaryIncome" xlink:label="OrdinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="OperatingIncome_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingIncome" xlink:label="OperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingGrossProfit" xlink:label="OperatingGrossProfit_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingGrossProfit_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingGrossProfit" xlink:label="OperatingGrossProfit" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingGrossProfit" xlink:to="OperatingRevenue1_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OperatingRevenue1" xlink:label="OperatingRevenue1" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_IncomeFromSubsidaryCompanyRevOA" xlink:label="IncomeFromSubsidaryCompanyRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="IncomeFromSubsidaryCompanyRevOA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSubsidiariesAndAffiliatesRevOA" xlink:label="DividendsFromSubsidiariesAndAffiliatesRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="DividendsFromSubsidiariesAndAffiliatesRevOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RealEstateIncomeRevOA" xlink:label="RealEstateIncomeRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="RealEstateIncomeRevOA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherRevOA" xlink:label="OtherRevOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingRevenue1" xlink:to="OtherRevOA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_TotalOperatingCostCOSExpOA" xlink:label="TotalOperatingCostCOSExpOA_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingGrossProfit" xlink:to="TotalOperatingCostCOSExpOA_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_TotalOperatingCostCOSExpOA" xlink:label="TotalOperatingCostCOSExpOA" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RentExpensesSGA" xlink:label="RentExpensesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="RentExpensesSGA" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_DepreciationCOSExpOA" xlink:label="DepreciationCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="DepreciationCOSExpOA" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TaxesAndDuesSGA" xlink:label="TaxesAndDuesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="TaxesAndDuesSGA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SalariesAndAllowancesSGA" xlink:label="SalariesAndAllowancesSGA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="SalariesAndAllowancesSGA" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherCOSExpOA" xlink:label="OtherCOSExpOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalOperatingCostCOSExpOA" xlink:to="OtherCOSExpOA" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="SellingGeneralAndAdministrativeExpenses" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingIncome" xlink:label="NonOperatingIncome" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestAndDividendsIncomeNOI" xlink:label="InterestAndDividendsIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="InterestAndDividendsIncomeNOI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_HouseRentIncomeNOI" xlink:label="HouseRentIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="HouseRentIncomeNOI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOI" xlink:label="OtherNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="OtherNOI" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OrdinaryIncome" xlink:to="NonOperatingExpenses_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NonOperatingExpenses" xlink:label="NonOperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_InterestExpensesNOE" xlink:label="InterestExpensesNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="InterestExpensesNOE" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnRetirementOfNoncurrentAssetsNOE" xlink:label="LossOnRetirementOfNoncurrentAssetsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnRetirementOfNoncurrentAssetsNOE" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_OtherNOE" xlink:label="OtherNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="OtherNOE" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeBeforeIncomeTaxes" xlink:to="ExtraordinaryIncome_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ExtraordinaryIncome" xlink:label="ExtraordinaryIncome" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E04284-000_2023-03-31_01_2023-06-23.xsd#jpcrp030000-asr_E04284-000_GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" xlink:label="GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnReturnOfAssetsFromRetirementBenefitsTrustEI" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" xlink:label="GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ExtraordinaryIncome" xlink:to="GainOnSalesOfSubsidiariesAndAffiliatesStocksEI" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLoss" xlink:to="IncomeTaxes_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxes" xlink:label="IncomeTaxes" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesCurrent" xlink:label="IncomeTaxesCurrent" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesCurrent" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IncomeTaxesDeferred" xlink:label="IncomeTaxesDeferred" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeTaxes" xlink:to="IncomeTaxesDeferred" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_TotalChangesOfItemsDuringThePeriod" xlink:label="TotalChangesOfItemsDuringThePeriod" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_IssuanceOfNewShares" xlink:label="IssuanceOfNewShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="IssuanceOfNewShares" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DividendsFromSurplus" xlink:label="DividendsFromSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DividendsFromSurplus" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" xlink:label="ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ReversalOfReserveForAdvancedDepreciationOfNoncurrentAssets" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ProfitLoss" xlink:label="ProfitLoss" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="ProfitLoss" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_PurchaseOfTreasuryStock" xlink:label="PurchaseOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="PurchaseOfTreasuryStock" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_NetChangesOfItemsOtherThanShareholdersEquity" xlink:label="NetChangesOfItemsOtherThanShareholdersEquity" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="NetChangesOfItemsOtherThanShareholdersEquity" order="6.0" />
  </link:calculationLink>
</link:linkbase>