<?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/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfCashFlowsIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfChangesInEquityIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfComprehensiveIncomeIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfProfitOrLossIFRS" />
  <link:roleRef xlink:type="simple" roleURI="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_rt_2022-11-01.xsd#rol_ConsolidatedStatementOfFinancialPositionIFRS" />
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_AssetsIFRS" xlink:label="AssetsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CashAndCashEquivalentsIFRS" xlink:label="CashAndCashEquivalentsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="CashAndCashEquivalentsIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TradeReceivables2AssetsIFRS" xlink:label="TradeReceivables2AssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="TradeReceivables2AssetsIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_OperatingLoansReceivableAssetsIFRS" xlink:label="OperatingLoansReceivableAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="OperatingLoansReceivableAssetsIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DepositsPaidAssetsIFRS" xlink:label="DepositsPaidAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="DepositsPaidAssetsIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_AccountsReceivableAssetsIFRS" xlink:label="AccountsReceivableAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="AccountsReceivableAssetsIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialAssetsAssetsIFRS" xlink:label="OtherFinancialAssetsAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="OtherFinancialAssetsAssetsIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherAssetsAssetsIFRS" xlink:label="OtherAssetsAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="OtherAssetsAssetsIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PropertyPlantAndEquipmentIFRS" xlink:label="PropertyPlantAndEquipmentIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="PropertyPlantAndEquipmentIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_GoodwillIFRS" xlink:label="GoodwillIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="GoodwillIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IntangibleAssetsIFRS" xlink:label="IntangibleAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="IntangibleAssetsIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DeferredTaxAssetsIFRS" xlink:label="DeferredTaxAssetsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AssetsIFRS" xlink:to="DeferredTaxAssetsIFRS" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesAndEquityIFRS" xlink:label="LiabilitiesAndEquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="LiabilitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LiabilitiesIFRS" xlink:label="LiabilitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DepositsReceivedLiabilitiesIFRS" xlink:label="DepositsReceivedLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="DepositsReceivedLiabilitiesIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_LeaseLiabilitiesLiabilitiesIFRS" xlink:label="LeaseLiabilitiesLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="LeaseLiabilitiesLiabilitiesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_BondsAndBorrowingsLiabilitiesIFRS" xlink:label="BondsAndBorrowingsLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="BondsAndBorrowingsLiabilitiesIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProvisionsLiabilitiesIFRS" xlink:label="ProvisionsLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="ProvisionsLiabilitiesIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesPayableLiabilitiesIFRS" xlink:label="IncomeTaxesPayableLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="IncomeTaxesPayableLiabilitiesIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinancialLiabilitiesLiabilitiesIFRS" xlink:label="OtherFinancialLiabilitiesLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="OtherFinancialLiabilitiesLiabilitiesIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherLiabilitiesLiabilitiesIFRS" xlink:label="OtherLiabilitiesLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="OtherLiabilitiesLiabilitiesIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DeferredTaxLiabilitiesIFRS" xlink:label="DeferredTaxLiabilitiesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesIFRS" xlink:to="DeferredTaxLiabilitiesIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndEquityIFRS" xlink:to="EquityIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityIFRS" xlink:label="EquityIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="EquityAttributableToOwnersOfParentIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_EquityAttributableToOwnersOfParentIFRS" xlink:label="EquityAttributableToOwnersOfParentIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ShareCapitalIFRS" xlink:label="ShareCapitalIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="ShareCapitalIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_CapitalSurplusIFRS" xlink:label="CapitalSurplusIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="CapitalSurplusIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TreasurySharesIFRS" xlink:label="TreasurySharesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="TreasurySharesIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RetainedEarningsIFRS" xlink:label="RetainedEarningsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityAttributableToOwnersOfParentIFRS" xlink:to="RetainedEarningsIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NonControllingInterestsIFRS" xlink:label="NonControllingInterestsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="EquityIFRS" xlink:to="NonControllingInterestsIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfProfitOrLossIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="ProfitLossBeforeTaxIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_OperatingRevenueIFRS" xlink:label="OperatingRevenueIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OperatingRevenueIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OperatingExpensesIFRS" xlink:label="OperatingExpensesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OperatingExpensesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OperatingExpensesIFRS" xlink:label="OperatingExpensesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_FinanceCostsIFRS" xlink:label="FinanceCostsIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingExpensesIFRS" xlink:to="FinanceCostsIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_SellingGeneralAndAdministrativeExpensesIFRS" xlink:label="SellingGeneralAndAdministrativeExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingExpensesIFRS" xlink:to="SellingGeneralAndAdministrativeExpensesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_OtherExpensesOperatingExpensesIFRS" xlink:label="OtherExpensesOperatingExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingExpensesIFRS" xlink:to="OtherExpensesOperatingExpensesIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherIncomeAndExpensesNetIFRS" xlink:label="OtherIncomeAndExpensesNetIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossBeforeTaxIFRS" xlink:to="OtherIncomeAndExpensesNetIFRS_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherIncomeAndExpensesNetIFRS" xlink:label="OtherIncomeAndExpensesNetIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherIncomeIFRS" xlink:label="OtherIncomeIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="OtherIncomeIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherExpensesIFRS" xlink:label="OtherExpensesIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OtherIncomeAndExpensesNetIFRS" xlink:to="OtherExpensesIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxExpenseIFRS" xlink:label="IncomeTaxExpenseIFRS" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ProfitLossIFRS" xlink:to="IncomeTaxExpenseIFRS" order="2.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfChangesInEquityIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ComprehensiveIncomeIFRS" xlink:label="ComprehensiveIncomeIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossIFRS" xlink:label="ProfitLossIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeIFRS" xlink:to="ProfitLossIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_TotalTransactionsWithOwnersIFRS" xlink:label="TotalTransactionsWithOwnersIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfTreasurySharesSSIFRS" xlink:label="PurchaseOfTreasurySharesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="PurchaseOfTreasurySharesSSIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DisposalOfTreasurySharesSSIFRS" xlink:label="DisposalOfTreasurySharesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="DisposalOfTreasurySharesSSIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DividendsSSIFRS" xlink:label="DividendsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="DividendsSSIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_ShareAcquisitionRightsSSIFRS" xlink:label="ShareAcquisitionRightsSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="ShareAcquisitionRightsSSIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_RestrictedShareBasedRemunerationSSIFRS" xlink:label="RestrictedShareBasedRemunerationSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="RestrictedShareBasedRemunerationSSIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ChangesInOwnershipInterestInSubsidiariesSSIFRS" xlink:label="ChangesInOwnershipInterestInSubsidiariesSSIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalTransactionsWithOwnersIFRS" xlink:to="ChangesInOwnershipInterestInSubsidiariesSSIFRS" order="6.0" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS">
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:label="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInOperatingActivitiesIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInOperatingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="SubtotalOpeCFIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="SubtotalOpeCFIFRS_2" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_SubtotalOpeCFIFRS" xlink:label="SubtotalOpeCFIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProfitLossBeforeTaxIFRS" xlink:label="ProfitLossBeforeTaxIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="ProfitLossBeforeTaxIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DepreciationAndAmortizationOpeCFIFRS" xlink:label="DepreciationAndAmortizationOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DepreciationAndAmortizationOpeCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_AmortizationExpensesOfServicingAssetsOpeCFIFRS" xlink:label="AmortizationExpensesOfServicingAssetsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="AmortizationExpensesOfServicingAssetsOpeCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" xlink:label="ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="ImpairmentLossesReversalOfImpairmentLossesOpeCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestIncomeOpeCFIFRS" xlink:label="InterestIncomeOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="InterestIncomeOpeCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_NetGainOrLossOnFinancialInstrumentsAtFVTPLOpeCFIFRS" xlink:label="NetGainOrLossOnFinancialInstrumentsAtFVTPLOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="NetGainOrLossOnFinancialInstrumentsAtFVTPLOpeCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestExpensesOpeCFIFRS" xlink:label="InterestExpensesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="InterestExpensesOpeCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_RevenueRelatedToLiquidationOfLoansReceivableOpeCFIFRS" xlink:label="RevenueRelatedToLiquidationOfLoansReceivableOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="RevenueRelatedToLiquidationOfLoansReceivableOpeCFIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DecreaseIncreaseInTradeReceivables2OpeCFIFRS" xlink:label="DecreaseIncreaseInTradeReceivables2OpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseIncreaseInTradeReceivables2OpeCFIFRS" order="9.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseInOperatingLoansReceivableOpeCFIFRS" xlink:label="DecreaseInOperatingLoansReceivableOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseInOperatingLoansReceivableOpeCFIFRS" order="10.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_IncreaseInDepositsPaidOpeCFIFRS" xlink:label="IncreaseInDepositsPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="IncreaseInDepositsPaidOpeCFIFRS" order="11.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_IncreaseInAccountsReceivableOpeCFIFRS" xlink:label="IncreaseInAccountsReceivableOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="IncreaseInAccountsReceivableOpeCFIFRS" order="12.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_IncreaseDecreaseInOtherFinancialAssetsOpeCFIFRS" xlink:label="IncreaseDecreaseInOtherFinancialAssetsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="IncreaseDecreaseInOtherFinancialAssetsOpeCFIFRS" order="13.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseInOtherAssetsOpeCFIFRS" xlink:label="DecreaseInOtherAssetsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseInOtherAssetsOpeCFIFRS" order="14.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseInDepositsReceivedOpeCFIFRS" xlink:label="DecreaseInDepositsReceivedOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseInDepositsReceivedOpeCFIFRS" order="15.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncreaseDecreaseInProvisionsOpeCFIFRS" xlink:label="IncreaseDecreaseInProvisionsOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="IncreaseDecreaseInProvisionsOpeCFIFRS" order="16.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseIncreaseInOtherFinancialLiabilitiesOpeCFIFRS" xlink:label="DecreaseIncreaseInOtherFinancialLiabilitiesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseIncreaseInOtherFinancialLiabilitiesOpeCFIFRS" order="17.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseInOtherLiabilitiesOpeCFIFRS" xlink:label="DecreaseInOtherLiabilitiesOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="DecreaseInOtherLiabilitiesOpeCFIFRS" order="18.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherChangesInWorkingCapitalOpeCFIFRS" xlink:label="OtherChangesInWorkingCapitalOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="SubtotalOpeCFIFRS" xlink:to="OtherChangesInWorkingCapitalOpeCFIFRS" order="19.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestReceivedOpeCFIFRS" xlink:label="InterestReceivedOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestReceivedOpeCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_InterestPaidOpeCFIFRS" xlink:label="InterestPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="InterestPaidOpeCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_IncomeTaxesRefundPaidOpeCFIFRS" xlink:label="IncomeTaxesRefundPaidOpeCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivitiesIFRS" xlink:to="IncomeTaxesRefundPaidOpeCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInInvestingActivitiesIFRS_2" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInInvestingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PurchaseOfIntangibleAssetsInvCFIFRS" xlink:label="PurchaseOfIntangibleAssetsInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="PurchaseOfIntangibleAssetsInvCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherInvCFIFRS" xlink:label="OtherInvCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivitiesIFRS" xlink:to="OtherInvCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncreaseDecreaseInCashAndCashEquivalentsIFRS" xlink:to="NetCashProvidedByUsedInFinancingActivitiesIFRS_2" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:label="NetCashProvidedByUsedInFinancingActivitiesIFRS" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_PaymentsForPurchaseOfTreasurySharesFinCFIFRS" xlink:label="PaymentsForPurchaseOfTreasurySharesFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="PaymentsForPurchaseOfTreasurySharesFinCFIFRS" order="1.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" xlink:label="NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="NetIncreaseDecreaseInShortTermBorrowingsFinCFIFRS" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_DecreaseInBorrowingsAccompanyingTheLiquidationFinCFIFRS" xlink:label="DecreaseInBorrowingsAccompanyingTheLiquidationFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="DecreaseInBorrowingsAccompanyingTheLiquidationFinCFIFRS" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromLongTermBorrowingsFinCFIFRS" xlink:label="ProceedsFromLongTermBorrowingsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="ProceedsFromLongTermBorrowingsFinCFIFRS" order="4.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RepaymentsOfLongTermBorrowingsFinCFIFRS" xlink:label="RepaymentsOfLongTermBorrowingsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="RepaymentsOfLongTermBorrowingsFinCFIFRS" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_RepaymentsOfLeaseObligationsFinCFIFRS" xlink:label="RepaymentsOfLeaseObligationsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="RepaymentsOfLeaseObligationsFinCFIFRS" order="6.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_DividendsPaidFinCFIFRS" xlink:label="DividendsPaidFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="DividendsPaidFinCFIFRS" order="7.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_ProceedsFromExerciseOfEmployeeShareOptionsFinCFIFRS" xlink:label="ProceedsFromExerciseOfEmployeeShareOptionsFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="ProceedsFromExerciseOfEmployeeShareOptionsFinCFIFRS" order="8.0" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jpigp/2022-11-01/jpigp_cor_2022-11-01.xsd#jpigp_cor_OtherFinCFIFRS" xlink:label="OtherFinCFIFRS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivitiesIFRS" xlink:to="OtherFinCFIFRS" order="9.0" />
  </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="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_AccountsReceivableTrade" xlink:label="AccountsReceivableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableTrade" 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_OperatingLoansCA" xlink:label="OperatingLoansCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="OperatingLoansCA" order="3.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_BeneficialInterestsOfLoanReceivablesCA" xlink:label="BeneficialInterestsOfLoanReceivablesCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="BeneficialInterestsOfLoanReceivablesCA" 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_AccruedIncome" xlink:label="AccruedIncome" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccruedIncome" order="5.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_BeneficiaryRightsOnDepositCA" xlink:label="BeneficiaryRightsOnDepositCA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="BeneficiaryRightsOnDepositCA" 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_AccountsReceivableOther" xlink:label="AccountsReceivableOther" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentAssets" xlink:to="AccountsReceivableOther" 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_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="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_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="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_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_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="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_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_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="1.5" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LongTermPrepaidExpenses" xlink:label="LongTermPrepaidExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="LongTermPrepaidExpenses" order="2.75" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_GuaranteeDepositsIOA" xlink:label="GuaranteeDepositsIOA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="InvestmentsAndOtherAssets" xlink:to="GuaranteeDepositsIOA" order="3.875" />
    <link:loc 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="4.9375" />
    <link:loc 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="5.9375" />
    <link:loc 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="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_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_BuildingsAndAccompanyingFacilities" xlink:label="BuildingsAndAccompanyingFacilities" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="BuildingsAndAccompanyingFacilities" 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_ToolsFurnitureAndFixtures" xlink:label="ToolsFurnitureAndFixtures" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="ToolsFurnitureAndFixtures" 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_LeaseAssetsPPE" xlink:label="LeaseAssetsPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="LeaseAssetsPPE" 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_OtherPPE" xlink:label="OtherPPE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="PropertyPlantAndEquipment" xlink:to="OtherPPE" 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_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="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_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_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_LeaseAssetsIA" xlink:label="LeaseAssetsIA" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IntangibleAssets" xlink:to="LeaseAssetsIA" 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_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="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_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_AccountsPayableTrade" xlink:label="AccountsPayableTrade" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccountsPayableTrade" 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_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="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_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="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_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="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_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="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_AccruedExpenses" xlink:label="AccruedExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CurrentLiabilities" xlink:to="AccruedExpenses" 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_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="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_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="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_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="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_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_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="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_LongTermDepositsReceived" xlink:label="LongTermDepositsReceived" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermDepositsReceived" order="2.0" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_LongTermLeaseLiabilityNCL" xlink:label="LongTermLeaseLiabilityNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="LongTermLeaseLiabilityNCL" 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_AssetRetirementObligationsNCL" xlink:label="AssetRetirementObligationsNCL" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NoncurrentLiabilities" xlink:to="AssetRetirementObligationsNCL" 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_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_OtherCapitalSurplus" xlink:label="OtherCapitalSurplus" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CapitalSurplus" xlink:to="OtherCapitalSurplus" 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_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_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="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_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_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetAssets" xlink:to="SubscriptionRightsToShares" order="2.0" />
  </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_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="1.375" />
    <link:loc 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="0.81640625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_RentIncomeNOI" xlink:label="RentIncomeNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="RentIncomeNOI" order="1.70703125" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_GAINONBADBEDSRECOVEREDNOI" xlink:label="GAINONBADBEDSRECOVEREDNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GAINONBADBEDSRECOVEREDNOI" order="2.39794921875" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_GainOnExtinguishmentOfTieInSharesNOI" xlink:label="GainOnExtinguishmentOfTieInSharesNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="GainOnExtinguishmentOfTieInSharesNOI" order="2.989013671875" />
    <link:loc 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="3.7845458984375" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_ReversalOfAllowanceForDoubtfulAccountsNOI" xlink:label="ReversalOfAllowanceForDoubtfulAccountsNOI" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingIncome" xlink:to="ReversalOfAllowanceForDoubtfulAccountsNOI" order="4.7845458984375" />
    <link:loc 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="2.5625" />
    <link:loc 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="0.553375244140625" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_CompensationsNOE" xlink:label="CompensationsNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CompensationsNOE" order="1.263732910156250" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DepreciationNOE" xlink:label="DepreciationNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="DepreciationNOE" order="1.96074676513671875" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_CommissionForPurchaseOfTreasuryStockNOE" xlink:label="CommissionForPurchaseOfTreasuryStockNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="CommissionForPurchaseOfTreasuryStockNOE" order="2.60517120361328125" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_LossOnInvestmentsInPartnershipNOE" xlink:label="LossOnInvestmentsInPartnershipNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnInvestmentsInPartnershipNOE" order="3.17738342285156250" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_LossOnLiquidationOfSubsidiariesAndAssociatesGeneralNOE" xlink:label="LossOnLiquidationOfSubsidiariesAndAssociatesGeneralNOE" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonOperatingExpenses" xlink:to="LossOnLiquidationOfSubsidiariesAndAssociatesGeneralNOE" order="3.713489532470703125" />
    <link:loc 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="4.713489532470703125" />
    <link:loc 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="3.5625" />
    <link:loc 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_OperatingRevenue1" xlink:label="OperatingRevenue1" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingRevenue1" 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_OperatingExpenses" xlink:label="OperatingExpenses_2" />
    <link:calculationArc xlink:type="arc" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncome" xlink:to="OperatingExpenses_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_OperatingExpenses" xlink:label="OperatingExpenses" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_FinancialExpenses" xlink:label="FinancialExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingExpenses" xlink:to="FinancialExpenses" 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_SellingGeneralAndAdministrativeExpenses" xlink:label="SellingGeneralAndAdministrativeExpenses" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingExpenses" 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_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_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="1.25" />
    <link:loc 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="2.25" />
    <link:loc 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="3.0625" />
    <link:loc xlink:type="locator" xlink:href="http://disclosure.edinet-fsa.go.jp/taxonomy/jppfs/2022-11-01/jppfs_cor_2022-11-01.xsd#jppfs_cor_DisposalOfTreasuryStock" xlink:label="DisposalOfTreasuryStock" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="DisposalOfTreasuryStock" order="3.7500" />
    <link:loc xlink:type="locator" xlink:href="jpcrp030000-asr-001_E33625-000_2023-03-31_01_2023-06-21.xsd#jpcrp030000-asr_E33625-000_RestrictedShareBasedRemunerationSS" xlink:label="RestrictedShareBasedRemunerationSS" />
    <link:calculationArc xlink:type="arc" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="TotalChangesOfItemsDuringThePeriod" xlink:to="RestrictedShareBasedRemunerationSS" order="4.59375" />
    <link:loc 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="5.59375" />
  </link:calculationLink>
</link:linkbase>