>>457 あ〜，何かこれは FreeBSD で使ってる GNU iconv のバグっぽいのかな？

% perl -e'print "\x81\x60";' | iconv -f sjis -t utf-8 | iconv -f utf-8 -t ucs-2be | od -txC
0000000 30 1c
0000002
% perl -e'print "\x81\x60";' | iconv -f cp932 -t utf-8 | iconv -f utf-8 -t ucs-2be | od -txC
0000000 30 1c
0000002
% iconv --version
iconv (GNU libiconv 1.9)
Copyright (C) 2000-2002 Free Software Foundation, Inc.
This is free software; see the source for copying conditions. There is NO
warranty; not even for MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
Written by Bruno Haible.

Solaris の iconv だと正常のようですが．

% perl -e'print "\x81\x60";' | iconv -fsjis -tutf-8 | iconv -futf-8 -tucs-2be | od -txC
0000000 30 1c
0000002
% perl -e'print "\x81\x60";' | iconv -fcp932 -tutf-8 | iconv -futf-8 -tucs-2be | od -txC
0000000 ff 5e
0000002