hi,bye,test is great,test
what is your name,is,これ　試験　this is a test,test

##</code><code>##

hi,bye,test is great,test
what is your name,is,"&#12371;&#12428;&#12288;&#35430;&#39443;&#12288;this is a test",test

##</code><code>##

use Text::CSV_XS;
use encoding 'utf8';

 my @rows;
 my $csv = Text::CSV_XS->new ({ quote_space => 0, binary => 1 }) or
     die "Cannot use CSV: ".Text::CSV_XS->error_diag ();
 open my $fh, "<:encoding(utf8)", "test.csv" or die "test.csv: $!";
 while (my $row = $csv->getline ($fh)) {
     push @rows, $row;
     }
 $csv->eof or $csv->error_diag ();
 close $fh;

 $csv->eol ("\r\n");
 open $fh, ">:encoding(utf8)", "new.csv" or die "new.csv: $!";
 $csv->print ($fh, $_) for @rows;
 close $fh or die "new.csv: $!";