/etc/sane.d/matsushita.conf is in libsane 1.0.23-3ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# Panasonic / Matsushita scanners
scsi "K.M.E. " "KV-SS25A "
scsi "K.M.E. " "KV-SS55EX "
scsi "K.M.E. " "KV-S2025C "
scsi "K.M.E. " "KV-S2045C "
scsi "K.M.E. " "KV-S2065L "
# These scanners are untested.
# If you have one:
# - check that the vendor/product strings are correct
# - uncomment the line
# - test with a frontend (xscanimage, xsane, ...)
#scsi "K.M.E. " "KV-SS25 "
#scsi "K.M.E. " "KV-SS25D "
#scsi "K.M.E. " "KV-SS50 "
#scsi "K.M.E. " "KV-SS55 "
#scsi "K.M.E. " "KV-SS50EX "
#scsi "K.M.E. " "KV-SS850 "
#scsi "K.M.E. " "KV-SS855 "
/dev/scanner
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