34.6.5 Parameters to Control Parsing

Variable: multibyte-syntax-as-symbol

If this variable is non-nil, scan-sexps treats all non-ASCII characters as symbol constituents regardless of what the syntax table says about them. (However, text properties can still override the syntax.)

User Option: parse-sexp-ignore-comments

If the value is non-nil, then comments are treated as whitespace by the functions in this section and by forward-sexp, scan-lists and scan-sexps.

The behavior of parse-partial-sexp is also affected by parse-sexp-lookup-properties (see Syntax Properties).

You can use forward-comment to move forward or backward over one comment or several comments.