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JIS converts half-width katakana and ASCII characters to full-width equivalent characters, copying all others.
The distinction between half-width and full-width characters is described in http://www.unicode.org/reports/tr11/.
While in obsolete encodings JIS used to translate between 1-byte and 2-byte characters, this is not the case in UTF-8.
For most strings, this function has the same effect as in Excel.
This function is OpenFormula compatible.