VBA3

Function ReadCSV(ByVal filePath As String) As Variant
Dim fso As Object
Dim ts As Object
Dim content As String
Dim lines() As String
Dim lineCount As Long
Dim i As Long

' Create FileSystemObject
Set fso = CreateObject("Scripting.FileSystemObject")
' Open the file with Shift-JIS encoding
Set ts = fso.OpenTextFile(filePath, 1, False, -1)

' Count the number of lines in the file
lineCount = 0
Do While Not ts.AtEndOfStream
    ts.ReadLine
    lineCount = lineCount + 1
Loop

' Close and reopen the file to reset the position
ts.Close
Set ts = fso.OpenTextFile(filePath, 1, False, -1)

' Read the file content line by line
ReDim lines(1 To lineCount)
For i = 1 To lineCount
    lines(i) = ts.ReadLine
Next i

' Close the file
ts.Close

ReadCSV = lines

End Function