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/etc/texmf/dvi2dvi/n2w is in dvi2dvi 2.0alpha-10.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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# NTT DNP (subfont) -> Watanabe DNP
#
# 8, 9, 10, 12, 17pt
replfont	dm%j8	jm%j8	8
replfont	dm%j9	jm%j9	9
replfont	dm%j10	jm%j10	10
replfont	dm%j12	jm%j12	12
replfont	dm%j17	jm%j17	17
#
replfont	dg%j8	jb%j8	8
replfont	dg%j9	jb%j9	9
replfont	dg%j10	jb%j10	10
replfont	dg%j12	jb%j12	12
replfont	dg%j17	jb%j17	17
#
# 5, 6, 7pt
replfont	dm%j5	jm%j8	8
replfont	dm%j6	jm%j8	8
replfont	dm%j7	jm%j8	8
#
replfont	dg%j5	jb%j8	8
replfont	dg%j6	jb%j8	8
replfont	dg%j7	jb%j8	8
#
# 20pt
replfont	dm%j20	jm%j10	10
#
replfont	dg%j20	jb%j10	10