[FIX] l10n_jp: duplicate entry causes Postgres error
[FIX] l10n_jp: duplicate entry causes Postgres error

ERROR: ON CONFLICT DO UPDATE command cannot affect row a second time

Closes #27285

ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo