[計算リンクベース]

番号差分種別名前識別子 / 変更前の値 -> 変更後の値
変更計算リンクベースjppfs_cns_ac_2026-09-01_cal_bs.xml
変更   拡張リンク宣言   310010 連結貸借対照表 (http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet)
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- リース債務 (jppfs_cor:LeaseObligationsCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00001変更            order属性            "3.0" -> "4.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未払法人税等 (jppfs_cor:IncomeTaxesPayable) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00002変更            order属性            "4.0" -> "5.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未成工事受入金 (jppfs_cor:AdvancesReceivedOnUncompletedConstructionContractsCNS) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00003変更            order属性            "5.0" -> "6.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 引当金 (jppfs_cor:ProvisionCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00004変更            order属性            "6.0" -> "7.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- その他 (jppfs_cor:OtherCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00005変更            order属性            "7.0" -> "8.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 退職給付に係る負債 (jppfs_cor:NetDefinedBenefitLiability) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00006変更            order属性            "6.0" -> "7.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- リース債務 (jppfs_cor:LeaseObligationsNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00007変更            order属性            "3.0" -> "4.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 繰延税金負債 (jppfs_cor:DeferredTaxLiabilities) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00008変更            order属性            "4.0" -> "5.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 引当金 (jppfs_cor:ProvisionNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00009変更            order属性            "5.0" -> "6.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 負ののれん (jppfs_cor:NegativeGoodwill) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00010変更            order属性            "7.0" -> "8.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- その他 (jppfs_cor:OtherNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00011変更            order属性            "8.0" -> "9.0"
00012追加      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- リース負債 (jppfs_cor:LeaseLiabilitiesCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
00013追加      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- リース負債 (jppfs_cor:LeaseLiabilitiesNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet, summation-item]
変更計算リンクベースjppfs_cns_an_2026-09-01_cal_bs.xml
変更   拡張リンク宣言   310040 貸借対照表 (http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet)
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- リース債務 (jppfs_cor:LeaseObligationsCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00014変更            order属性            "4.0" -> "5.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未払金 (jppfs_cor:AccountsPayableOther) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00015変更            order属性            "5.0" -> "6.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未払費用 (jppfs_cor:AccruedExpenses) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00016変更            order属性            "6.0" -> "7.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未払法人税等 (jppfs_cor:IncomeTaxesPayable) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00017変更            order属性            "7.0" -> "8.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 未成工事受入金 (jppfs_cor:AdvancesReceivedOnUncompletedConstructionContractsCNS) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00018変更            order属性            "8.0" -> "9.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 預り金 (jppfs_cor:DepositsReceived) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00019変更            order属性            "9.0" -> "10.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 前受収益 (jppfs_cor:UnearnedRevenue) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00020変更            order属性            "10.0" -> "11.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 引当金 (jppfs_cor:ProvisionCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00021変更            order属性            "11.0" -> "12.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- 株主、役員又は従業員からの短期借入金 (jppfs_cor:ShortTermLoansPayableToShareholdersDirectorsOrEmployees) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00022変更            order属性            "12.0" -> "13.0"
変更      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- その他 (jppfs_cor:OtherCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00023変更            order属性            "13.0" -> "14.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- リース債務 (jppfs_cor:LeaseObligationsNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00024変更            order属性            "3.0" -> "4.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 繰延税金負債 (jppfs_cor:DeferredTaxLiabilities) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00025変更            order属性            "4.0" -> "5.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 引当金 (jppfs_cor:ProvisionNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00026変更            order属性            "5.0" -> "6.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- 負ののれん (jppfs_cor:NegativeGoodwill) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00027変更            order属性            "6.0" -> "7.0"
変更      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- その他 (jppfs_cor:OtherNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
変更         アーク         http://www.xbrl.org/2003/arcrole/summation-item
00028変更            order属性            "7.0" -> "8.0"
00029追加      計算リンク      流動負債 (jppfs_cor:CurrentLiabilities) -- リース負債 (jppfs_cor:LeaseLiabilitiesCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]
00030追加      計算リンク      固定負債 (jppfs_cor:NoncurrentLiabilities) -- リース負債 (jppfs_cor:LeaseLiabilitiesNCL) : [http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet, summation-item]