2011-10-20-112341.pl

#!/usr/bin/env perl

use strict;
use warnings;
use 5.008_001;

use Text::CSV;
use Data::Dumper;

use constant COLUMNS => [ qw/NAME EMAIL MEMO/ ];

my $csv = Text::CSV->new({ auto_diag => 1 });
$csv->column_names(@{ &COLUMNS });

my $fcol = [ $csv->column_names ]->[0];

while (my $row = $csv->getline_hr(*{DATA})) {
    if ($row->{$fcol} =~ /^\s*#/) {
        warn "comment line: $row->{$fcol}";
        next;
    }
    warn Dumper $row;
}

__DATA__
#1 comment line 1
  #2 comment line 2 (spaces head)
	#3 comment line 3 (tab head)
hoge,[email protected],hogehogehoge
fuga,[email protected],fugafugafuga
piyo,[email protected],piyopiyopiyo