- or download this
hi,bye,test is great,test
what is your name,is,これ 試験 t
+his is a test,test
- or download this
hi,bye,test is great,test
what is your name,is,"これ 試験 
+this is a test",test
- or download this
use Text::CSV_XS;
use encoding 'utf8';
...
open $fh, ">:encoding(utf8)", "new.csv" or die "new.csv: $!";
$csv->print ($fh, $_) for @rows;
close $fh or die "new.csv: $!";