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use strict;
my $line = join ",",
...
my $re = qr/((?:[^"',]|"[^"]*"|'[^']*')+)/;

print(">$_<\n") for $line =~ /$re/g;

>"completely quoted"<
>not quoted<
...
>quote 'and comma, inside " single' quote<
>single quote "and comma, inside of ' double" quote<
>last<

one,,three