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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>海運企業財務諸表準則</ref:Name>
      <ref:IssueDate>2007-03-15</ref:IssueDate>
      <ref:Article>別表第3号表</ref:Article>
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      <ref:Name>高速道路事業等会計規則</ref:Name>
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      <ref:Name>建設業法施行規則</ref:Name>
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      <ref:Name>金融商品取引業等に関する内閣府令</ref:Name>
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      <ref:Name>鉄道事業会計規則</ref:Name>
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      <ref:Name>財務諸表等規則ガイドライン</ref:Name>
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      <ref:Article>84</ref:Article>
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      <ref:Publisher>社団法人全国貸金業協会連合会</ref:Publisher>
      <ref:Name>消費者金融業における標準財務諸表様式</ref:Name>
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    </link:reference>
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      <ref:Name>保険業法施行規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
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      <ref:Publisher>文部科学省</ref:Publisher>
      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
      <ref:Article>様式第2号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="AllowanceForDoubtfulAccountsAccountsReceivableEDU" xlink:to="reference_AllowanceForDoubtfulAccountsAccountsReceivableEDU"/>
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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>海運企業財務諸表準則</ref:Name>
      <ref:IssueDate>2007-03-15</ref:IssueDate>
      <ref:Article>別表第3号表</ref:Article>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>ガス事業会計規則</ref:Name>
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      <ref:Name>保険業法施行規則</ref:Name>
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      <ref:Name>銀行法施行規則</ref:Name>
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      <ref:Article>別紙様式第3号の2</ref:Article>
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      <ref:Name>繰延資産の会計処理に関する当面の取扱い</ref:Name>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Article>第2条第1項第9号</ref:Article>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>ガス事業会計規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>様式第1</ref:Article>
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      <ref:Name>投資信託財産の計算に関する規則</ref:Name>
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      <ref:Article>第46条第2項</ref:Article>
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      <ref:Article>第5条第1項第6号</ref:Article>
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      <ref:Article>別紙様式第12号 2 経理の状況 様式B</ref:Article>
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      <ref:Article>第39条第2項第4号</ref:Article>
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      <ref:Article>第56条第3項第4号</ref:Article>
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      <ref:Article>様式第7号</ref:Article>
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      <ref:Name>株主資本等変動計算書に関する会計基準の適用指針</ref:Name>
      <ref:IssueDate>2021-01-28</ref:IssueDate>
      <ref:Article>設例2</ref:Article>
      <ref:Number>企業会計基準適用指針第9号</ref:Number>
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      <ref:Name>特定目的会社の計算に関する規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>第47条第6項第2号</ref:Article>
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      <ref:IssueDate>2021-01-28</ref:IssueDate>
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      <ref:Number>企業会計基準適用指針第9号</ref:Number>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>高速道路事業等会計規則</ref:Name>
      <ref:IssueDate>2019-05-22</ref:IssueDate>
      <ref:Article>別表第2 第1号様式</ref:Article>
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      <ref:IssueDate>2021-09-24</ref:IssueDate>
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      <ref:IssueDate>2021-09-24</ref:IssueDate>
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      <ref:Name>銀行法施行規則</ref:Name>
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      <ref:Article>第5条第1項第10号</ref:Article>
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      <ref:Name>消費者金融業における標準財務諸表様式</ref:Name>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Name>保険業法施行規則</ref:Name>
      <ref:IssueDate>2022-03-24</ref:IssueDate>
      <ref:Article>別紙様式第7号</ref:Article>
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      <ref:Name>研究開発費及びソフトウェアの会計処理に関する実務指針</ref:Name>
      <ref:IssueDate>2014-11-28</ref:IssueDate>
      <ref:Article>第4項</ref:Article>
      <ref:Number>会計制度委員会報告第12号</ref:Number>
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      <ref:Article>別表第2 様式第2</ref:Article>
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      <ref:Name>建設業法施行規則</ref:Name>
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      <ref:Name>社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2019-05-07</ref:IssueDate>
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      <ref:IssueDate>2007-10-31</ref:IssueDate>
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    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubmarineLineFacilitiesNCATelecommunications" xlink:label="SubmarineLineFacilitiesNCATelecommunications"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubmarineLineFacilitiesNCATelecommunications" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>総務省</ref:Publisher>
      <ref:Name>電気通信事業会計規則</ref:Name>
      <ref:IssueDate>2021-08-20</ref:IssueDate>
      <ref:Article>別表第2 様式第1</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubmarineLineFacilitiesNCATelecommunications" xlink:to="reference_SubmarineLineFacilitiesNCATelecommunications"/>
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    <link:reference xlink:type="resource" xlink:label="reference_SubmarineLineFacilitiesNetNCATelecommunications" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>総務省</ref:Publisher>
      <ref:Name>電気通信事業会計規則</ref:Name>
      <ref:IssueDate>2021-08-20</ref:IssueDate>
      <ref:Article>別表第2 様式第1</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubmarineLineFacilitiesNetNCATelecommunications" xlink:to="reference_SubmarineLineFacilitiesNetNCATelecommunications"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionFeeOEFND" xlink:label="SubscriptionFeeOEFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionFeeOEFND" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>社団法人投資信託協会</ref:Publisher>
      <ref:Name>投資信託に関する会計規則に関する細則</ref:Name>
      <ref:IssueDate>2020-09-11</ref:IssueDate>
      <ref:Article>第5条第1項第1号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionFeeOEFND" xlink:to="reference_SubscriptionFeeOEFND"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionRightsToPreferredSharesLIQ" xlink:label="SubscriptionRightsToPreferredSharesLIQ"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionRightsToPreferredSharesLIQ" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>特定目的会社の計算に関する規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>第30条第1項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToPreferredSharesLIQ" xlink:to="reference_SubscriptionRightsToPreferredSharesLIQ"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionRightsToPreferredSharesLIQMember" xlink:label="SubscriptionRightsToPreferredSharesLIQMember"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionRightsToPreferredSharesLIQMember" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>特定目的会社の計算に関する規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>第47条第2項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToPreferredSharesLIQMember" xlink:to="reference_SubscriptionRightsToPreferredSharesLIQMember"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionRightsToShares" xlink:label="SubscriptionRightsToShares"/>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>様式第5号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToShares" xlink:to="reference_SubscriptionRightsToShares"/>
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    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionRightsToSharesINV" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第39条</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToSharesINV" xlink:to="reference_SubscriptionRightsToSharesINV"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionRightsToSharesINVMember" xlink:label="SubscriptionRightsToSharesINVMember"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionRightsToSharesINVMember" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第56条第2項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToSharesINVMember" xlink:to="reference_SubscriptionRightsToSharesINVMember"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubscriptionRightsToSharesMember" xlink:label="SubscriptionRightsToSharesMember"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubscriptionRightsToSharesMember" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>様式第7号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubscriptionRightsToSharesMember" xlink:to="reference_SubscriptionRightsToSharesMember"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubsidiesEDU" xlink:label="SubsidiesEDU"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubsidiesEDU" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>文部科学省</ref:Publisher>
      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
      <ref:Article>様式第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubsidiesEDU" xlink:to="reference_SubsidiesEDU"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubsidiesForScientificResearchDepositsReceivedEDU" xlink:label="SubsidiesForScientificResearchDepositsReceivedEDU"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubsidiesForScientificResearchDepositsReceivedEDU" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>文部科学省</ref:Publisher>
      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
      <ref:Article>様式第2号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubsidiesForScientificResearchDepositsReceivedEDU" xlink:to="reference_SubsidiesForScientificResearchDepositsReceivedEDU"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubsidyEIRWY" xlink:label="SubsidyEIRWY"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubsidyEIRWY" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>鉄道事業会計規則</ref:Name>
      <ref:IssueDate>2019-03-29</ref:IssueDate>
      <ref:Article>別表第2 第2号表</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubsidyEIRWY" xlink:to="reference_SubsidyEIRWY"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SubtotalOpeCF" xlink:label="SubtotalOpeCF"/>
    <link:reference xlink:type="resource" xlink:label="reference_SubtotalOpeCF" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>様式第9号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SubtotalOpeCF" xlink:to="reference_SubtotalOpeCF"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SundryExpensesSGA" xlink:label="SundryExpensesSGA"/>
    <link:reference xlink:type="resource" xlink:label="reference_SundryExpensesSGA" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>金融商品取引業等に関する内閣府令</ref:Name>
      <ref:IssueDate>2022-03-24</ref:IssueDate>
      <ref:Article>別紙様式第12号 2 経理の状況 様式B</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SundryExpensesSGA" xlink:to="reference_SundryExpensesSGA"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_Supplies" xlink:label="Supplies"/>
    <link:reference xlink:type="resource" xlink:label="reference_Supplies" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>第15条第10号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="Supplies" xlink:to="reference_Supplies"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SuppliesAndOtherReasonableValueCAAbstract" xlink:label="SuppliesAndOtherReasonableValueCAAbstract"/>
    <link:reference xlink:type="resource" xlink:label="reference_SuppliesAndOtherReasonableValueCAAbstract" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>第15条第1項第10号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SuppliesAndOtherReasonableValueCAAbstract" xlink:to="reference_SuppliesAndOtherReasonableValueCAAbstract"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SuppliesExpensesSGA" xlink:label="SuppliesExpensesSGA"/>
    <link:reference xlink:type="resource" xlink:label="reference_SuppliesExpensesSGA" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>金融庁</ref:Publisher>
      <ref:Name>財務諸表等規則ガイドライン</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>84</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SuppliesExpensesSGA" xlink:to="reference_SuppliesExpensesSGA"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SupplyAndSalesExpensesGAS" xlink:label="SupplyAndSalesExpensesGAS"/>
    <link:reference xlink:type="resource" xlink:label="reference_SupplyAndSalesExpensesGAS" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>経済産業省</ref:Publisher>
      <ref:Name>ガス事業会計規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>様式第2</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SupplyAndSalesExpensesGAS" xlink:to="reference_SupplyAndSalesExpensesGAS"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusAbstractFND" xlink:label="SurplusAbstractFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusAbstractFND" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資信託財産の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第20条第2項第2号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusAbstractFND" xlink:to="reference_SurplusAbstractFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusAbstractFND_2" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>社団法人投資信託協会</ref:Publisher>
      <ref:Name>投資信託に関する会計規則に関する細則</ref:Name>
      <ref:IssueDate>2020-09-11</ref:IssueDate>
      <ref:Article>第4条第1項第8号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusAbstractFND" xlink:to="reference_SurplusAbstractFND_2"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusAbstractINV" xlink:label="SurplusAbstractINV"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusAbstractINV" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第39条第2項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusAbstractINV" xlink:to="reference_SurplusAbstractINV"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusDeficitAtBeginningOfPeriodBeforeRetrospectiveApplicationAndRetrospectiveRestatementFND" xlink:label="SurplusDeficitAtBeginningOfPeriodBeforeRetrospectiveApplicationAndRetrospectiveRestatementFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusDeficitAtBeginningOfPeriodBeforeRetrospectiveApplicationAndRetrospectiveRestatementFND" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資信託財産の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第52条</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusDeficitAtBeginningOfPeriodBeforeRetrospectiveApplicationAndRetrospectiveRestatementFND" xlink:to="reference_SurplusDeficitAtBeginningOfPeriodBeforeRetrospectiveApplicationAndRetrospectiveRestatementFND"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusDeficitFND" xlink:label="SurplusDeficitFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusDeficitFND" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資信託財産の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第20条第3項第2号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusDeficitFND" xlink:to="reference_SurplusDeficitFND"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusDeficitFND_2" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>社団法人投資信託協会</ref:Publisher>
      <ref:Name>投資信託に関する会計規則に関する細則</ref:Name>
      <ref:IssueDate>2020-09-11</ref:IssueDate>
      <ref:Article>第4条第1項第8号</ref:Article>
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    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusDeficitFND" xlink:to="reference_SurplusDeficitFND_2"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusINV" xlink:label="SurplusINV"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusINV" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第39条第2項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusINV" xlink:to="reference_SurplusINV"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusINVMember" xlink:label="SurplusINVMember"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusINVMember" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第56条第3項第3号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusINVMember" xlink:to="reference_SurplusINVMember"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusLIQ" xlink:label="SurplusLIQ"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusLIQ" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>特定目的会社の計算に関する規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>第30条第2項第5号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusLIQ" xlink:to="reference_SurplusLIQ"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurplusLIQMember" xlink:label="SurplusLIQMember"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurplusLIQMember" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>特定目的会社の計算に関する規則</ref:Name>
      <ref:IssueDate>2021-03-31</ref:IssueDate>
      <ref:Article>第47条第3項第5号</ref:Article>
    </link:reference>
    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="SurplusLIQMember" xlink:to="reference_SurplusLIQMember"/>
    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_SurrenderBenefitsOEINS" xlink:label="SurrenderBenefitsOEINS"/>
    <link:reference xlink:type="resource" xlink:label="reference_SurrenderBenefitsOEINS" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>保険業法施行規則</ref:Name>
      <ref:IssueDate>2022-03-24</ref:IssueDate>
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      <ref:Article>第56条第7項</ref:Article>
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      <ref:Name>社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
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      <ref:Publisher>総務省</ref:Publisher>
      <ref:Name>電気通信事業会計規則</ref:Name>
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      <ref:Publisher>日本商品先物取引協会</ref:Publisher>
      <ref:Name>商品先物取引業における金融商品取引法に基づく開示の内容について</ref:Name>
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      <ref:Name>商品先物取引業における金融商品取引法に基づく開示の内容について</ref:Name>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>様式第5号</ref:Article>
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      <ref:Publisher>文部科学省</ref:Publisher>
      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
      <ref:Article>様式第2号</ref:Article>
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      <ref:Publisher>文部科学省</ref:Publisher>
      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
      <ref:Article>様式第2号</ref:Article>
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      <ref:Article>第22条第1項第4号</ref:Article>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Article>様式第5号</ref:Article>
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      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第39条第4項第2号</ref:Article>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
      <ref:IssueDate>2007-03-15</ref:IssueDate>
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      <ref:Name>消費者金融業における標準財務諸表様式</ref:Name>
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      <ref:Article>証券取引法に基づく標準財務諸表（例示）</ref:Article>
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      <ref:Article>様式第5号</ref:Article>
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    <link:loc xlink:type="locator" xlink:href="../jppfs_cor_2022-08-01.xsd#jppfs_cor_DepositsForSubscriptionsOfSharesMember" xlink:label="DepositsForSubscriptionsOfSharesMember"/>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>第66条の2</ref:Article>
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      <ref:Article>第15条第3号の2及び様式第5号</ref:Article>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>様式第5号</ref:Article>
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    <link:referenceArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="AllowanceForDoubtfulAccountsContractAssets" xlink:to="reference_AllowanceForDoubtfulAccountsContractAssets"/>
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    <link:reference xlink:type="resource" xlink:label="reference_ContractAssetsNet" xlink:role="http://www.xbrl.org/2003/role/reference">
      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>第15条第3号の2、様式第5号及び様式第5号の2</ref:Article>
    </link:reference>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
      <ref:Article>第49条第1項第7号の2及び様式第5号</ref:Article>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>四半期財務諸表等規則</ref:Name>
      <ref:IssueDate>2021-09-24</ref:IssueDate>
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    </link:reference>
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      <ref:Name>四半期財務諸表等規則</ref:Name>
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      <ref:Article>第30条第1項第2号及び第31条（参照先：財務諸表等規則第20条第1項）</ref:Article>
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      <ref:Name>四半期財務諸表等規則</ref:Name>
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      <ref:Article>第27条第1項第4号</ref:Article>
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      <ref:Article>第27条第1項第10号</ref:Article>
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      <ref:IssueDate>2020-05</ref:IssueDate>
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