<?xml version='1.0' encoding='UTF-8'?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:cor="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/cor" xmlns:bus="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/bus" xmlns:btx="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/btx" xmlns:lnk="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/lnk" xmlns:taf="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/taf" xmlns:plt="https://www.xbrl.or.jp/taxonomy/xbrl-gl-next/plt">
  <link:schemaRef xlink:type="simple" xlink:href="../../taxonomy/accounting-entries/tuple/cor_accountingEntries/cor-all-2026-12-31.xsd"/>
  <xbrli:context id="c1">
    <xbrli:entity>
      <xbrli:identifier scheme="https://example.com/entity">EXAMPLE-BUYER-001</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2026-08-11</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:unit id="JPY">
    <xbrli:measure>iso4217:JPY</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="pure">
    <xbrli:measure>xbrli:pure</xbrli:measure>
  </xbrli:unit>
  <cor:accountingEntries id="AE-001">
    <cor:documentInformation id="AE-DOC-001">
      <cor:documentInformationDocumentType contextRef="c1">journalEntry</cor:documentInformationDocumentType>
      <cor:auditNumber contextRef="c1">001</cor:auditNumber>
      <cor:creationDate contextRef="c1">2026-08-11T00:00:00</cor:creationDate>
      <cor:documentInformationCreator contextRef="c1">XBRL GL Next sample</cor:documentInformationCreator>
      <cor:documentComment contextRef="c1">Vendor invoice recognition sample</cor:documentComment>
      <cor:defaultCurrency contextRef="c1">iso4217:JPY</cor:defaultCurrency>
    </cor:documentInformation>
    <cor:entityParty id="AE-ENTITY-001">
      <cor:partyName contextRef="c1">Example Buyer Co.</cor:partyName>
      <cor:partyId contextRef="c1">EXAMPLE-BUYER-001</cor:partyId>
    </cor:entityParty>
    <cor:entryHeader id="AE-HDR-001">
      <cor:datePosted contextRef="c1">2026-08-11T00:00:00</cor:datePosted>
      <cor:headerEntryDate contextRef="c1">2026-08-11T00:00:00</cor:headerEntryDate>
      <cor:sourceJournal contextRef="c1">AP</cor:sourceJournal>
      <cor:entryId contextRef="c1">JE-2026-0811-001</cor:entryId>
      <cor:entryDescription contextRef="c1">Record vendor invoice INV-2026-0811-001</cor:entryDescription>
      <cor:totalDebits contextRef="c1" unitRef="JPY" decimals="0">11000</cor:totalDebits>
      <cor:totalCredits contextRef="c1" unitRef="JPY" decimals="0">11000</cor:totalCredits>
      <cor:entryDetail id="AE-DET-1">
        <cor:lineNumber contextRef="c1">1</cor:lineNumber>
        <cor:postingDate contextRef="c1">2026-08-11T00:00:00</cor:postingDate>
        <cor:entryDetailDocumentType contextRef="c1">invoice</cor:entryDetailDocumentType>
        <cor:documentDate contextRef="c1">2026-08-11T00:00:00</cor:documentDate>
        <cor:document id="AE-DOCREF-1">
          <cor:documentNumber contextRef="c1">INV-2026-0811-001</cor:documentNumber>
        </cor:document>
        <cor:detailDescription contextRef="c1">Office supplies expense</cor:detailDescription>
        <cor:monetaryAmount contextRef="c1" unitRef="JPY" decimals="0">10000</cor:monetaryAmount>
        <cor:currency contextRef="c1">iso4217:JPY</cor:currency>
        <cor:debitCreditIndicator contextRef="c1">D</cor:debitCreditIndicator>
      </cor:entryDetail>
      <cor:entryDetail id="AE-DET-2">
        <cor:lineNumber contextRef="c1">2</cor:lineNumber>
        <cor:postingDate contextRef="c1">2026-08-11T00:00:00</cor:postingDate>
        <cor:entryDetailDocumentType contextRef="c1">invoice</cor:entryDetailDocumentType>
        <cor:documentDate contextRef="c1">2026-08-11T00:00:00</cor:documentDate>
        <cor:document id="AE-DOCREF-2">
          <cor:documentNumber contextRef="c1">INV-2026-0811-001</cor:documentNumber>
        </cor:document>
        <cor:detailDescription contextRef="c1">Input consumption tax</cor:detailDescription>
        <cor:monetaryAmount contextRef="c1" unitRef="JPY" decimals="0">1000</cor:monetaryAmount>
        <cor:currency contextRef="c1">iso4217:JPY</cor:currency>
        <cor:debitCreditIndicator contextRef="c1">D</cor:debitCreditIndicator>
      </cor:entryDetail>
      <cor:entryDetail id="AE-DET-3">
        <cor:lineNumber contextRef="c1">3</cor:lineNumber>
        <cor:postingDate contextRef="c1">2026-08-11T00:00:00</cor:postingDate>
        <cor:entryDetailDocumentType contextRef="c1">invoice</cor:entryDetailDocumentType>
        <cor:documentDate contextRef="c1">2026-08-11T00:00:00</cor:documentDate>
        <cor:document id="AE-DOCREF-3">
          <cor:documentNumber contextRef="c1">INV-2026-0811-001</cor:documentNumber>
        </cor:document>
        <cor:detailDescription contextRef="c1">Accounts payable</cor:detailDescription>
        <cor:monetaryAmount contextRef="c1" unitRef="JPY" decimals="0">11000</cor:monetaryAmount>
        <cor:currency contextRef="c1">iso4217:JPY</cor:currency>
        <cor:debitCreditIndicator contextRef="c1">C</cor:debitCreditIndicator>
      </cor:entryDetail>
    </cor:entryHeader>
  </cor:accountingEntries>
</xbrli:xbrl>
