動作未確認

      $reader = Reader::createFromPath($file[0]->getFileUri(), 'r');

      // 文字コードを判別するために10行程採取
      $inspection = '';
      foreach (range(1, 10) as $i) {
          $row = $reader->fetchOne($i);
          if ($row) {
              $inspection .= implode(',', $row);
          }
      }
      if ($inspection) {
          $csv = file_get_contents($file[0]->getFileUri());
          $encoding = mb_detect_encoding($csv, 'SJIS-win,EUC-JP,UTF-8,WINDOWS-1252,ISO-8859-15,ISO-8859-1,ASCII');
          if (!$encoding) {
          }
          $filter = urlencode('convert.iconv.' . $encoding . '/UTF-8');

          $reader->appendStreamFilter($filter);

      }