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Goal

The current XBRL GL uses the element and the SRCD module (The Summary Reporting Contextual Data (SRCD) module) to define correspondences in order to aggregate detailed data into FR. In order to interpret this definition, it had to be processed by special software.
It was verified that even in XBRL GL defined by the taxonomy of XBRL in a format that does not use tuples, it is possible to define the correspondence with FR using the formula link base of XBRL and aggregate detailed data.

XBRL GL and SRCD formula linkbase with typed dimensions

Conversion source XBRL GL taxonomy (glTaxsonomy.xsd)

Conversion source XBRL GL instance (glTargetInstance.xml)

Conversion destination FR taxonomy (FRTaxonomy.xsd)


Formula linkbase definition for conversion

Converted FR instance document

glTargetInstance.xml

<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl
    xmlns:link="http://www.xbrl.org/2003/linkbase"
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xmlns:xlink="http://www.w3.org/1999/xlink"
    xmlns:iso639="http://www.xbrl.org/2005/iso639"
    xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
    xmlns:xbrli="http://www.xbrl.org/2003/instance"
    xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
    xmlns:gl="http://www.GL.com">
    <link:schemaRef xlink:type="simple" xlink:href="GLTaxonomy.xsd"/>
    <xbrli:unit id="pure">
        <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="JPY">
        <xbrli:measure>iso4217:JPY</xbrli:measure>
    </xbrli:unit>
    <xbrli:context id="cG1">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
            <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>

    <xbrli:context id="cG1cG2">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
          <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
          <xbrldi:typedMember dimension="gl:d2"><gl:_2>cG2</gl:_2></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>
    <gl:cor-3 contextRef="cG1cG2">01</gl:cor-3>
    <gl:cor-4 contextRef="cG1cG2">0001</gl:cor-4>
    <gl:cor-5 contextRef="cG1cG2" unitRef="JPY" decimals="0">150</gl:cor-5> 

    <xbrli:context id="cG1cG2.1">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
          <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
          <xbrldi:typedMember dimension="gl:d2"><gl:_2>cG2.1</gl:_2></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>
    <gl:cor-3 contextRef="cG1cG2.1">02</gl:cor-3>
    <gl:cor-4 contextRef="cG1cG2.1">0002</gl:cor-4>
    <gl:cor-5 contextRef="cG1cG2.1" unitRef="JPY" decimals="0">500</gl:cor-5>

    <xbrli:context id="cG1cG2.2">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
          <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
          <xbrldi:typedMember dimension="gl:d2"><gl:_2>cG2.2</gl:_2></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>
    <gl:cor-3 contextRef="cG1cG2.2">03</gl:cor-3>
    <gl:cor-4 contextRef="cG1cG2.2">0003</gl:cor-4>
    <gl:cor-5 contextRef="cG1cG2.2" unitRef="JPY" decimals="0">300</gl:cor-5>

    <xbrli:context id="cG1cG2.3">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
          <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
          <xbrldi:typedMember dimension="gl:d2"><gl:_2>cG2.3</gl:_2></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>
    <gl:cor-3 contextRef="cG1cG2.3">04</gl:cor-3>
    <gl:cor-4 contextRef="cG1cG2.3">0003</gl:cor-4>
    <gl:cor-5 contextRef="cG1cG2.3" unitRef="JPY" decimals="0">100</gl:cor-5>

    <xbrli:context id="cG1cG2.4">
        <xbrli:entity><xbrli:identifier scheme="http://eipa.jp">EIPA</xbrli:identifier></xbrli:entity>
        <xbrli:period><xbrli:instant>2020-11-26</xbrli:instant></xbrli:period>
        <xbrli:scenario>
          <xbrldi:typedMember dimension="gl:d1"><gl:_1>cG1</gl:_1></xbrldi:typedMember>
          <xbrldi:typedMember dimension="gl:d2"><gl:_2>cG2.4</gl:_2></xbrldi:typedMember>
        </xbrli:scenario>
    </xbrli:context>
    <gl:cor-3 contextRef="cG1cG2.4">05</gl:cor-3>
    <gl:cor-4 contextRef="cG1cG2.4">0002</gl:cor-4>
    <gl:cor-5 contextRef="cG1cG2.4" unitRef="JPY" decimals="0">400</gl:cor-5>
</xbrli:xbrl>

SRCD formula linkbase

<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by SAMBUICHI, Nobuyuki's shell script and edited with Visual Studio Code -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd 
http://xbrl.org/2008/assertion/consistency http://www.xbrl.org/2008/consistency-assertion.xsd 
http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd 
http://xbrl.org/2008/filter/tuple http://www.xbrl.org/2008/tuple-filter.xsd 
http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd 
http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd 
http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd 
http://xbrl.org/2008/reference http://www.xbrl.org/2008/generic-reference.xsd 
http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd 
http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd 
http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd 
http://xbrl.org/2008/filter/relative http://www.xbrl.org/2008/relative-filter.xsd 
http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd 
http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd 
http://xbrl.org/2008/filter/match http://www.xbrl.org/2008/match-filter.xsd 
http://xbrl.org/2010/filter/concept-relation http://www.xbrl.org/2010/concept-relation-filter.xsd 
http://xbrl.org/2008/filter/segment-scenario http://www.xbrl.org/2008/segment-scenario-filter.xsd
http://www.srcdtest.com ../frTaxonomy/FRTaxonomy.xsd"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:formula="http://xbrl.org/2008/formula"
xmlns:variable="http://xbrl.org/2008/variable"
xmlns:cf="http://xbrl.org/2008/filter/concept"
xmlns:df="http://xbrl.org/2008/filter/dimension"
xmlns:gf="http://xbrl.org/2008/filter/general" 
xmlns:pf="http://xbrl.org/2008/filter/period" 
xmlns:gen="http://xbrl.org/2008/generic"
xmlns:tf="http://xbrl.org/2008/filter/tuple" 
xmlns:va="http://xbrl.org/2008/assertion/value" 
xmlns:msg="http://xbrl.org/2010/message"
xmlns:gl="http://www.GL.com"
xmlns:fr-sample="http://www.srcdtest.com">
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-filter" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-filter" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-reference" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-reference.xsd#element-reference" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-parameter" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-parameter" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2016/assertion-unsatisfied-severity" xlink:type="simple" xlink:href="http://www.xbrl.org/2016/assertion-severity.xsd#assertion-unsatisfied-severity" />
  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" />
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/reference" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-reference.xsd#standard-reference" />
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" />
  <link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" />
  <gen:link xlink:type="extended" xlink:role="http://www.xbrl.org/2008/role/link">
  <!-- Formula 1 -->
    <formula:formula id="Formula1" aspectModel="dimensional" implicitFiltering="true" value="sum($amount)" source="formula:uncovered" xlink:type="resource" xlink:label="Formula1">
      <formula:aspects>
        <formula:concept>
          <formula:qname>fr-sample:PrimaryItem04</formula:qname>
        </formula:concept>
        <formula:explicitDimension dimension="fr-sample:Costcategory1">
          <formula:member><formula:qname>fr-sample:DomainMember20</formula:qname></formula:member>
        </formula:explicitDimension>
      </formula:aspects>
    </formula:formula>
    <variable:variableArc name="amount" order="1" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula1" xlink:to="amount" />
    <variable:factVariable id="amount" bindAsSequence="true" xlink:type="resource" xlink:label="amount" />
    <variable:variableFilterArc complement="false" cover="true" order="1" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount" xlink:to="cNamount" />
    <variable:variableFilterArc complement="false" cover="true" order="2" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount" xlink:to="tD_1_cG1" />
    <variable:variableFilterArc complement="false" cover="true" order="3" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount" xlink:to="tD_2_cG2" />
  <!-- Formula 2 -->
    <formula:formula id="Formula2" aspectModel="dimensional" implicitFiltering="true" value="sum($amount_accountID_0002)" source="formula:uncovered" xlink:type="resource" xlink:label="Formula2">
      <formula:aspects>
        <formula:concept>
          <formula:qname>fr-sample:PrimaryItem05</formula:qname>
        </formula:concept>
        <formula:explicitDimension dimension="fr-sample:Costcategory1">
          <formula:member><formula:qname>fr-sample:DomainMember20</formula:qname></formula:member>
        </formula:explicitDimension>
      </formula:aspects>
    </formula:formula>
    <variable:variableArc name="contextRef_accountID_0002" order="2" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula2" xlink:to="contextRef_accountID_0002" />
    <variable:generalVariable id="contextRef_accountID_0002" bindAsSequence="true" select="//gl:cor-4[contains(text(),'0002')]/@contextRef" xlink:type="resource" xlink:label="contextRef_accountID_0002" />
    <variable:variableArc name="amount_accountID_0002" order="3" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula2" xlink:to="amount_accountID_0002" />
    <variable:factVariable id="amount_accountID_0002" bindAsSequence="true" xlink:type="resource" xlink:label="amount_accountID_0002" />
    <variable:variableFilterArc complement="false" cover="true" order="1" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount_accountID_0002" xlink:to="cNamount" />
    <variable:variableFilterArc complement="false" cover="true" order="2" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount_accountID_0002" xlink:to="filter_contextRef_accountID_0002"/>
    <variable:variableFilterArc complement="false" cover="true" order="3" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount_accountID_0002" xlink:to="tD_1_cG1" />
    <variable:variableFilterArc complement="false" cover="true" order="4" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="amount_accountID_0002" xlink:to="tD_2_cG2" />
  <!-- Formula 3 -->
    <formula:formula id="Formula3" aspectModel="dimensional" implicitFiltering="true" value="sum($f3_amount_accountID_0002)" source="formula:uncovered" xlink:type="resource" xlink:label="Formula3">
      <formula:aspects>
        <formula:concept>
          <formula:qname>fr-sample:PrimaryItem06</formula:qname>
        </formula:concept>
        <formula:explicitDimension dimension="fr-sample:Costcategory1">
          <formula:member><formula:qname>fr-sample:DomainMember20</formula:qname></formula:member>
        </formula:explicitDimension>
      </formula:aspects>
    </formula:formula>
    <variable:variableArc name="f3_accountID_0002" order="1" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula3" xlink:to="f3_accountID_0002" />
    <variable:factVariable id="f3_accountID_0002" bindAsSequence="true" xlink:type="resource" xlink:label="f3_accountID_0002" />
    <variable:variableFilterArc complement="false" cover="true" order="1" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="f3_accountID_0002" xlink:to="cNaccountID" />
    <variable:variableFilterArc complement="false" cover="true" order="2" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="f3_accountID_0002" xlink:to="filter_accountID_0002"/>
    <variable:variableFilterArc complement="false" cover="true" order="3" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="f3_accountID_0002" xlink:to="tD_1_cG1" />
    <variable:variableFilterArc complement="false" cover="true" order="4" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="f3_accountID_0002" xlink:to="tD_2_cG2" />
    <variable:variableArc name="f3_contextRef_accountID_0002" order="2" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula3" xlink:to="f3_contextRef_accountID_0002" />
    <variable:generalVariable id="f3_contextRef_accountID_0002" bindAsSequence="true" select="$f3_accountID_0002/@contextRef" xlink:type="resource" xlink:label="f3_contextRef_accountID_0002" />
    <variable:variableArc name="f3_amount_accountID_0002" order="3" xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="Formula3" xlink:to="f3_amount_accountID_0002" />
    <variable:generalVariable id="f3_amount_accountID_0002" bindAsSequence="true" select="//gl:cor-5[@contextRef=$f3_contextRef_accountID_0002]" xlink:type="resource" xlink:label="f3_amount_accountID_0002" />
  <!-- filters -->
    <cf:conceptName id="cNamount" xlink:type="resource" xlink:label="cNamount">
      <cf:concept><cf:qname>gl:cor-5</cf:qname></cf:concept>
    </cf:conceptName>
    <cf:conceptName id="cNaccountID" xlink:type="resource" xlink:label="cNaccountID">
      <cf:concept><cf:qname>gl:cor-4</cf:qname></cf:concept>
    </cf:conceptName>
    <gf:general id="filter_contextRef_accountID_0002" test="@contextRef=$contextRef_accountID_0002" xlink:type="resource" xlink:label="filter_contextRef_accountID_0002"/>    
    <gf:general id="filter_accountID_0002" test=". eq '0002'" xlink:type="resource" xlink:label="filter_accountID_0002"/>    
    <df:typedDimension id="tD_1_cG1" test="substring(gl:_1,1,3)='cG1'" xlink:type="resource" xlink:label="tD_1_cG1">
      <df:dimension><df:qname>gl:d1</df:qname></df:dimension>
    </df:typedDimension>
    <df:typedDimension id="tD_2_cG2" test="substring(gl:_2,1,3)='cG2'"  xlink:type="resource" xlink:label="tD_2_cG2">
      <df:dimension><df:qname>gl:d2</df:qname></df:dimension>
    </df:typedDimension> 
  </gen:link>
</link:linkbase>

Converted FR instance document

<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by Fujitsu XWand B0234CS -->
<xbrl xmlns:fr-sample="http://www.srcdtest.com" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:gl="http://www.GL.com" xmlns:iso639="http://www.xbrl.org/2005/iso639" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.xbrl.org/2003/instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">
  <link:schemaRef xlink:type="simple" xlink:href="../frTaxonomy/FRTaxonomy.xsd"/>
  <context id="context">
    <entity>
      <identifier scheme="http://eipa.jp">EIPA</identifier>
      <segment>
        <xbrldi:explicitMember dimension="fr-sample:Costcategory1">fr-sample:DomainMember20</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2020-11-26</instant>
    </period>
  </context>
  <unit id="JPY">
    <measure>iso4217:JPY</measure>
  </unit>
  <fr-sample:PrimaryItem04 precision="0" contextRef="context" unitRef="JPY">1450</fr-sample:PrimaryItem04>
  <fr-sample:PrimaryItem05 precision="0" contextRef="context" unitRef="JPY">900</fr-sample:PrimaryItem05>
  <fr-sample:PrimaryItem06 contextRef="context">900</fr-sample:PrimaryItem06>
</xbrl>