#!/usr/local/bin/perl

$sendmail = '/usr/sbin/sendmail';
$nkf = '/usr/local/bin/nkf';

open(SENDMAIL,"| $nkf -j | $sendmail -t -i");

print SENDMAIL <<'END';
From: from@foo.bar.com
To: to@hoge.fuga.com
Cc: aa@bb.cc,dd@ee.ff
Subject: test

こんにちは。
これはテストです。
END

close(SENDMAIL);