Look into parser generators like ANTLR which has grammars for many languages and write a nesting parser to reliably find comments. Regular expressions aren't going to help you if accuracy is important. Even then, it won't be 100% accurate.
Consider
Problem 3, a comment in a language is not always a comment in a language.
<textarea><!-- not a comment --></textarea>
<script>var re = /[/*]not a comment[*/]/, str = "//not a comment";</script>
Problem 4, a comment embedded in a language may not obviously be a comment.
<button onclick="// this is a comment// notAComment()">
Problem 5, what is a comment may depend on how the browser is configured.
<noscript><!-- </noscript> Whether this is a comment depends on whether JS is turned on -->
<!--[if IE 8]>This is a comment, except on IE 8<![endif]-->
I had to solve this problem partially for contextual templating systems that elide comments from source code to prevent leaking software implementation details.
https://github.com/mikesamuel/html-contextual-autoescaper-java/blob/master/src/tests/com/google/autoesc/HTMLEscapingWriterTest.java#L1146 shows a testcase where a comment is identified in JavaScript, and later testcases show comments identified in CSS and HTML. You may be able to adapt that code to find comments. It will not handle comments in PHP code sections.