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When Emacs reads or writes a file, and when Emacs sends text to a subprocess or receives text from a subprocess, it normally performs character code conversion and end-of-line conversion as specified by a particular coding system.
How to define a coding system is an arcane matter, and is not documented here.
33.10.1 Basic Concepts of Coding Systems Basic concepts. 33.10.2 Encoding and I/O How file I/O functions handle coding systems. 33.10.3 Coding Systems in Lisp Functions to operate on coding system names. 33.10.4 User-Chosen Coding Systems Asking the user to choose a coding system. 33.10.5 Default Coding Systems Controlling the default choices. 33.10.6 Specifying a Coding System for One Operation Requesting a particular coding system for a single file operation. 33.10.7 Explicit Encoding and Decoding Encoding or decoding text without doing I/O. 33.10.8 Terminal I/O Encoding Use of encoding for terminal I/O. 33.10.9 MS-DOS File Types How DOS "text" and "binary" files relate to coding systems.