Solution : https://service.sap.com/sap/support/notes/753334 (SAP Service marketplace login required)
Key words : 
jphplj4            jphplj40jplips3            jplips4jpnpdl2            jpopagesjppages            jppostjppost2            jppresjppres2            jppres2ejprpdl3            jpsapwinjpspost            jpxeroxsapwinjp, jp201pl            jp5577jp5577ap          jp5577jbjp5577me          jpasciijpcapple          jpescpjpescpag          jpescpfxjpescpok          jpexpostjpexpst2          jpfxartjpfnp, /usr/sap/trans/data'k8a1j99, /usr/sap/trans/cofilesthen import, format x_spoolerr whichcontaines japanese texts, prerequisites japanese texts written, device type format x_spoolerr, device type jp201pl, cover page format, assign native language
Related Notes : 
       
| 1319517 | Unicode Collection Note | 
| 765475 | Unicode Conversion: Troubleshooting | 
| 679456 | Reducing data volume before Unicode Conversion | 
| 551344 | Unicode Conversion Documentation |