...
    use Spreadsheet::ParseExcel;
    use Spreadsheet::ParseExcel::FmtJapan;

    my $parser    = Spreadsheet::ParseExcel->new();
    my $formatter = Spreadsheet::ParseExcel::FmtJapan->new();

    my $in_workbook = $parser->Parse('unicode_8859_7.xls', $formatter);
    ...