Solution : https://service.sap.com/sap/support/notes/1103066 (SAP Service marketplace login required)
Key words : 
japanese format zenginkyou, correct code page, interpret characters correctly, attached advance corrections, user parameter ucp, parameter ucp, line breaks, terms japan, rfebjp00 reason, program error
Related Notes : 
       
| 758870 | Account statement: Character set when the file is uploaded |