i'm just barely starting to understand encodings and how Perl handles them, so pardon the mess. i'm not sure why but this worked for me... 
$ perl -e 'print "\x30\x4b","\x00\x0a"' | iconv -f utf-16be -t utf-8 |
+ perl -MEncode=encode,decode -e '$x=<>;print encode("euc-jp",decode("
+utf8",$x))' | xxd
0000000: a4ab 0a                                  ...

$ gzcat /usr/share/i18n/charmaps/EUC-JP.gz | fgrep U304B
<U304B>     /xa4/xab     HIRAGANA LETTER KA

[download]
it looks like you need to inform Encode of the current encoding of your text somehow.

In reply to Re: Converting from UTF8->EUC-JP by Anonymous Monk
in thread Converting from UTF8->EUC-JP by GaijinPunch

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