Solution : https://service.sap.com/sap/support/notes/1681885 (SAP Service marketplace login required)
Key words :
secure storage abap/db, hmac_indep/rfc_internal_ticket_4_trusted_systemthis record belongs, hmac_indep/rfc_external_ticket_4_trusted_systemthis record belongs, function module secstore_migrate_sys_data_chg, changed system id, system data changed, maintenance transaction secstore, system id differs, rfc layer acccesses, sap note describes