Solution : https://service.sap.com/sap/support/notes/108820 (SAP Service marketplace login required)
Key words : 
additional key words r3up  language cd, matarial number  languages        date---------------------------------------------------40b, upgrade/installation withtransaction smlt, traditiona chinese language files, simplified chinese language files, country specific installation data, korean language files, japanese language files, thai language files, language import duringupgrade
Related Notes : 
       
| 131663 | Additional Info: Install/Upgrade Chinese Trad. 4.0B | 
| 131660 | Additional Info: Install/Upgrade Chinese 4.0B | 
| 128649 | Additional Info: Install/Upgrade Thai Version 40B | 
| 106532 | INST: 4.0B R/3 Inst. Japanese on Windows NT | 
| 106530 | INST: 4.0B R/3 Inst. Japanese on UNIX | 
| 103533 | Additional Info: Upgrading to Japanese 4.0B NT | 
| 102603 | Additional Info: Upgrading to Japanese 4.0B UNIX |