I used split, an old script by johngg, and YAML::Dumper. It's easier for me to read.

#!/usr/bin/perl

use strict;
use warnings;
use YAML;
use YAML::Dumper;

my @lines;
while (<DATA>) {
    chomp;
    my @fields = split m{\s+}, $_, 8;
    my $rest = pop @fields;
    push @fields,
       reverse map { $_ = reverse } split m{\s+}, reverse($rest), 8;
    push @lines, \@fields;
}

my $dumper = YAML::Dumper->new;
$dumper->indent_width(4);
print $dumper->dump( {dump => \@lines} );

__DATA__
2009122233388675647               9988230       2009-01-01     JOE DOE
+ JR                 JOEDOEJRWX@EMAIL.COM                             
+        COMPANY JOES C. LTD., CORP. 1900-01-01 00:00:00.000 1900-01-0
+1 00:00:00.000 
20091222333886756                 99882308K     2010-01-01     JOE DOE
+                    JOEDOEJRWX@TEST.COM                              
+        COMP INS  / CORP. LTDA      1900-01-01 00:00:00.000 1900-01-0
+1 00:00:00.000
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