c++でまとめてみたw ひまだなぁ。
main.cpp
# include <fstream>
# include <iostream>
# include <string>
# include <iterator>
using namespace std;

int main(int argc,char *argv[]) {
    if(argc<2){
        cerr<<"set the param" <<endl;
        return -1;
    }
    ifstream ifs(argv[1]);
    string str;
    if (ifs.fail()) {
        cerr << "失敗" << endl;
        return -1;
    }
    while (getline(ifs, str)) {
        if(str[0]=='-' && str[1]=='-'){
            cout <<  str <<endl;
            continue;
        }
        if(str[0]=='R' && str[1]=='E' && str[2]=='M'){
            cout <<  str <<endl;
            continue;
        }
        if(*str.rbegin() != ';') {
            str=str + "'|| chr(10) ||'";
            cout <<  str ;   //ここが味噌かな
        }else
            cout <<  str <<endl;
    }
    return 0;
}