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<!-- Edited with FutureStage XBRL Solution Library .NET 01-11 -->
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  <element id="jpcrp030000-asr_E11873-000_LifestyleReportableSegmentsMember" xbrli:periodType="duration" abstract="true" name="LifestyleReportableSegmentsMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
  <element id="jpcrp030000-asr_E11873-000_EnergyProjectReportableSegmentsMember" xbrli:periodType="duration" abstract="true" name="EnergyProjectReportableSegmentsMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
  <element id="jpcrp030000-asr_E11873-000_WoodProductsAndConstructionRelatedReportableSegmentsMember" xbrli:periodType="duration" abstract="true" name="WoodProductsAndConstructionRelatedReportableSegmentsMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
  <element id="jpcrp030000-asr_E11873-000_ManoshiroFumioMember" xbrli:periodType="duration" abstract="true" name="ManoshiroFumioMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" />
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