You must have DeSmuMe 0.9.11 for it to work.

1. Extract the .rar file.
2. Open DeSmuMe 0.9.11 and then click File -> Import Backup Memory
3. Use the .duc file for it. FRAM 256k bit is a good setting.
4. You've got 100%!

(WARNING: Make sure you have the JP version and the emulator required in order for it to work! It can cause a file corruption if you don't.)