diff --git a/ctags/Makefile.am b/ctags/Makefile.am
index bdbfb528..f71f94b9 100644
--- a/ctags/Makefile.am
+++ b/ctags/Makefile.am
@@ -88,8 +88,6 @@ libctags_la_SOURCES = \
 	main/lxpath.c \
 	main/main.c \
 	main/main.h \
-	main/mbcs.c \
-	main/mbcs.h \
 	main/mio.c \
 	main/mio.h \
 	main/nestlevel.c \
diff --git a/ctags/main/mbcs.c b/ctags/main/mbcs.c
deleted file mode 100644
index 7ecabf42..00000000
--- a/ctags/main/mbcs.c
+++ /dev/null
@@ -1,112 +0,0 @@
-/*
-*   $Id$
-*
-*   Copyright (c) 2015, vim-jp
-*
-*   This source code is released for free distribution under the terms of the
-*   GNU General Public License version 2 or (at your option) any later version.
-*
-*   This module contains functions for checking multibyte character set.
-*/
-
-/*
-*   INCLUDE FILES
-*/
-#ifndef __USE_GNU
-# define __USE_GNU
-#endif
-#include "general.h"  /* must always come first */
-
-#ifdef HAVE_ICONV
-
-#include <stdio.h>
-#include <string.h>
-#include <iconv.h>
-#include <errno.h>
-#include "options.h"
-#include "mbcs.h"
-#include "routines.h"
-
-static iconv_t iconv_fd = (iconv_t) -1;
-
-extern bool openConverter (char* inputEncoding, char* outputEncoding)
-{
-	if (!inputEncoding || !outputEncoding)
-	{
-		static bool warn = false;
-		/* --output-encoding is specified but not --input-encoding provided */
-		if (!warn && outputEncoding)
-		{
-			error (WARNING, "--input-encoding is not specified");
-			warn = true;
-		}
-		return false;
-	}
-	iconv_fd = iconv_open(outputEncoding, inputEncoding);
-	if (iconv_fd == (iconv_t) -1)
-	{
-		error (FATAL,
-					"failed opening encoding from '%s' to '%s'", inputEncoding, outputEncoding);
-		return false;
-	}
-	return true;
-}
-
-extern bool isConverting ()
-{
-	return iconv_fd != (iconv_t) -1;
-}
-
-extern bool convertString (vString *const string)
-{
-	size_t dest_len, src_len;
-	char *dest, *dest_ptr, *src;
-	if (iconv_fd == (iconv_t) -1)
-		return false;
-	src_len = vStringLength (string);
-	/* Should be longest length of bytes. so maybe utf8. */
-	dest_len = src_len * 4;
-	dest_ptr = dest = xCalloc (dest_len, char);
-	if (!dest)
-		return false;
-	src = vStringValue (string);
-retry:
-	if (iconv (iconv_fd, &src, &src_len, &dest_ptr, &dest_len) == (size_t) -1)
-	{
-		if (errno == EILSEQ)
-		{
-			*dest_ptr++ = '?';
-			dest_len--;
-			src++;
-			src_len--;
-			verbose ("  Encoding: %s\n", strerror(errno));
-			goto retry;
-		}
-		eFree (dest);
-		return false;
-	}
-
-	dest_len = dest_ptr - dest;
-
-	vStringClear (string);
-	if (vStringSize (string) < dest_len + 1)
-		vStringResize (string, dest_len + 1);
-	memcpy (vStringValue (string), dest, dest_len + 1);
-	vStringLength (string) = dest_len;
-	eFree (dest);
-
-	iconv (iconv_fd, NULL, NULL, NULL, NULL);
-
-	return true;
-}
-
-extern void closeConverter ()
-{
-	if (iconv_fd != (iconv_t) -1)
-	{
-		iconv_close(iconv_fd);
-		iconv_fd = (iconv_t) -1;
-	}
-}
-
-#endif	/* HAVE_ICONV */
diff --git a/ctags/main/mbcs.h b/ctags/main/mbcs.h
deleted file mode 100644
index eef2a0e9..00000000
--- a/ctags/main/mbcs.h
+++ /dev/null
@@ -1,22 +0,0 @@
-/*
-*   $Id$
-*
-*   Copyright (c) 2015, vim-jp
-*
-*   This source code is released for free distribution under the terms of the
-*   GNU General Public License version 2 or (at your option) any later version.
-*
-*   This module contains functions for checking multibyte character set.
-*/
-
-#include "general.h"  /* must always come first */
-#include "vstring.h"
-
-#ifdef HAVE_ICONV
-
-extern bool isConverting (void);
-extern bool openConverter (char*, char*);
-extern bool convertString (vString *const);
-extern void closeConverter (void);
-
-#endif /* HAVE_ICONV */