diff -ur v1/inc_ut.py v2/inc_ut.py
--- v1/inc_ut.py	2020-09-13 22:47:44.000000000 +0900
+++ v2/inc_ut.py	2020-09-15 04:10:46.000000000 +0900
@@ -28,23 +28,35 @@
 
 def new( lst=[] ):
 	lst += [
-		r'^# *include +(.*)$',
-		r'^@ *include +(.*)$',
-		r'^@ *inc +(.*)$',
-		r'^@(.*)$',
+		r'^# *include +(\S*)',
+		r'^@ *include +(\S*)',
+		r'^@ *inc +(\S*)',
+		r'^@(\S*)',
 	]
 	pat_lst = list( map( re.compile, lst ) )
 
 	def match_path(s):
 		for p in pat_lst:
-			if p.match( s ):
-				return cut_quote( p.sub( r'\1', s ) )
-		return None
+			m = p.match( s )
+			if m and m.groups():
+				path = cut_quote( m.group( 1 ) )
+				opts = p.sub( '', s ).split()
+				return ( path, opts )
+		return ( None, '' )
 
 	paths = [ '-' ]
 
+	def cvt_opts(r, opts):
+		for opt in opts:
+			delim = '='
+			if delim in opt:
+				i = opt.index( delim )
+				(k, v) = ( opt[ : i ], opt[ i + len( delim ) : ] )
+				r = r.replace( k, v )
+		return r
+
 	def inc_text(s):
-		path = match_path( s )
+		(path, opts) = match_path( s )
 		if path == None:
 			return None
 
@@ -60,6 +72,7 @@
 				if r == False:
 					return False
 				paths.append( path )
+				r = cvt_opts( r, opts )
 				return cut_tail_nl( r )
 		return False
 
@@ -83,11 +96,10 @@
 	inc = new()
 
 	b = nkf.get_stdin()
-	opt = nkf.guess( b )
-	s = nkf.dec( nkf.cvt( b, '-u' ) )
+	(s, opt) = nkf.to_str( b )
 
 	s = inc.exp( s )
 
-	b = nkf.cvt( nkf.enc( s ), opt )
+	b = nkf.str_to( s, opt )
 	nkf.put_stdout( b )
 # EOF