>>529 こういう場合だ

$file = 'test.csv';
open (IN,"<$file");
@data = ;
close (IN);
$base = '';
for (0..$#data) {
@gyo = split(/\,/, @data[#_]);
$base.='';
}
$base.='
';
$base.=join("
", @gyo);
$base.='

';