DouKaku?

%!PS

/Decomment { % (filename) Decomment -
    true exch
    0 exch
    (r) file
    {
        % outputflag file
        dup read
        not { exit } if
        dup 40 eq {
            3 -1 roll 1 add 3 1 roll
        } if
        dup 41 eq {
            3 -1 roll 1 sub 3 1 roll
        } if
        dup 37 eq {
            2 index 0 eq {
                4 -1 roll pop false 4 1 roll
            } if
        } if
        dup dup 10 eq exch 13 eq or {
            4 -2 roll pop pop true 0 4 2 roll
        } if
        3 index {
            ( ) dup 0 4 -1 roll put
            print
        } {
            pop
        } ifelse 
    } loop
    pop pop pop
} bind def

%---- Test Code ----
(====%===) pop % ==
(decomment.ps) Decomment