Merge branch 'linus' into locking/core, to resolve conflicts

Conflicts:
	include/linux/compiler-clang.h
	include/linux/compiler-gcc.h
	include/linux/compiler-intel.h
	include/uapi/linux/stddef.h

Signed-off-by: Ingo Molnar <mingo@kernel.org>

140 files changed, 140 insertions, 0 deletions

diff --git a/arch/m32r/Kconfig b/arch/m32r/Kconfig
index 0777f3a..0d9446c 100644
--- a/arch/m32r/Kconfig
+++ b/arch/m32r/Kconfig
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 config M32R
 	bool
 	default y
diff --git a/arch/m32r/Kconfig.debug b/arch/m32r/Kconfig.debug
index 6c612b7..ffca1e1 100644
--- a/arch/m32r/Kconfig.debug
+++ b/arch/m32r/Kconfig.debug
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 menu "Kernel hacking"
 
 source "lib/Kconfig.debug"
diff --git a/arch/m32r/Makefile b/arch/m32r/Makefile
index def8dd0..d73b58c 100644
--- a/arch/m32r/Makefile
+++ b/arch/m32r/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # m32r/Makefile
 #
diff --git a/arch/m32r/boot/compressed/Makefile b/arch/m32r/boot/compressed/Makefile
index 0606a72..abd3c75 100644
--- a/arch/m32r/boot/compressed/Makefile
+++ b/arch/m32r/boot/compressed/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # linux/arch/m32r/boot/compressed/Makefile
 #
diff --git a/arch/m32r/boot/compressed/boot.h b/arch/m32r/boot/compressed/boot.h
index 9272e38..7fce713 100644
--- a/arch/m32r/boot/compressed/boot.h
+++ b/arch/m32r/boot/compressed/boot.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * 1. load vmlinuz
  *
diff --git a/arch/m32r/boot/compressed/head.S b/arch/m32r/boot/compressed/head.S
index 95a0563..39b6936 100644
--- a/arch/m32r/boot/compressed/head.S
+++ b/arch/m32r/boot/compressed/head.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/boot/compressed/head.S
  *
diff --git a/arch/m32r/boot/compressed/m32r_sio.c b/arch/m32r/boot/compressed/m32r_sio.c
index cf3023d..9d34bd0 100644
--- a/arch/m32r/boot/compressed/m32r_sio.c
+++ b/arch/m32r/boot/compressed/m32r_sio.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/m32r/boot/compressed/m32r_sio.c
  *
diff --git a/arch/m32r/boot/compressed/misc.c b/arch/m32r/boot/compressed/misc.c
index 3a76927..43e3670 100644
--- a/arch/m32r/boot/compressed/misc.c
+++ b/arch/m32r/boot/compressed/misc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/m32r/boot/compressed/misc.c
  *
diff --git a/arch/m32r/boot/compressed/vmlinux.lds.S b/arch/m32r/boot/compressed/vmlinux.lds.S
index dd11963..c393eb5 100644
--- a/arch/m32r/boot/compressed/vmlinux.lds.S
+++ b/arch/m32r/boot/compressed/vmlinux.lds.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 
 OUTPUT_ARCH(m32r)
 ENTRY(startup)
diff --git a/arch/m32r/boot/setup.S b/arch/m32r/boot/setup.S
index ef843d6..5909a82 100644
--- a/arch/m32r/boot/setup.S
+++ b/arch/m32r/boot/setup.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/boot/setup.S -- A setup code.
  *
diff --git a/arch/m32r/include/asm/assembler.h b/arch/m32r/include/asm/assembler.h
index 728799f..ed90d894 100644
--- a/arch/m32r/include/asm/assembler.h
+++ b/arch/m32r/include/asm/assembler.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_ASSEMBLER_H
 #define _ASM_M32R_ASSEMBLER_H
 
diff --git a/arch/m32r/include/asm/atomic.h b/arch/m32r/include/asm/atomic.h
index 640cc1c..8bf67e5 100644
--- a/arch/m32r/include/asm/atomic.h
+++ b/arch/m32r/include/asm/atomic.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_ATOMIC_H
 #define _ASM_M32R_ATOMIC_H
 
diff --git a/arch/m32r/include/asm/bitops.h b/arch/m32r/include/asm/bitops.h
index 86ba2b4..64e70e5 100644
--- a/arch/m32r/include/asm/bitops.h
+++ b/arch/m32r/include/asm/bitops.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_BITOPS_H
 #define _ASM_M32R_BITOPS_H
 
diff --git a/arch/m32r/include/asm/bug.h b/arch/m32r/include/asm/bug.h
index 4cc0462..7197688 100644
--- a/arch/m32r/include/asm/bug.h
+++ b/arch/m32r/include/asm/bug.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_BUG_H
 #define _M32R_BUG_H
 #include <asm-generic/bug.h>
diff --git a/arch/m32r/include/asm/bugs.h b/arch/m32r/include/asm/bugs.h
index f77214e..74a6d42 100644
--- a/arch/m32r/include/asm/bugs.h
+++ b/arch/m32r/include/asm/bugs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_BUGS_H
 #define _ASM_M32R_BUGS_H
 
diff --git a/arch/m32r/include/asm/cache.h b/arch/m32r/include/asm/cache.h
index 40b3ee98..47a766a 100644
--- a/arch/m32r/include/asm/cache.h
+++ b/arch/m32r/include/asm/cache.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CACHE_H
 #define _ASM_M32R_CACHE_H
 
diff --git a/arch/m32r/include/asm/cachectl.h b/arch/m32r/include/asm/cachectl.h
index 2aab8f6..12f73f6 100644
--- a/arch/m32r/include/asm/cachectl.h
+++ b/arch/m32r/include/asm/cachectl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * cachectl.h -- defines for M32R cache control system calls
  *
diff --git a/arch/m32r/include/asm/cacheflush.h b/arch/m32r/include/asm/cacheflush.h
index 8e8e045..5ad2a30 100644
--- a/arch/m32r/include/asm/cacheflush.h
+++ b/arch/m32r/include/asm/cacheflush.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CACHEFLUSH_H
 #define _ASM_M32R_CACHEFLUSH_H
 
diff --git a/arch/m32r/include/asm/cmpxchg.h b/arch/m32r/include/asm/cmpxchg.h
index 23c9d05..1ccdce5 100644
--- a/arch/m32r/include/asm/cmpxchg.h
+++ b/arch/m32r/include/asm/cmpxchg.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_CMPXCHG_H
 #define _ASM_M32R_CMPXCHG_H
 
diff --git a/arch/m32r/include/asm/dma-mapping.h b/arch/m32r/include/asm/dma-mapping.h
index aff3ae8..4abfc07 100644
--- a/arch/m32r/include/asm/dma-mapping.h
+++ b/arch/m32r/include/asm/dma-mapping.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_DMA_MAPPING_H
 #define _ASM_M32R_DMA_MAPPING_H
 
diff --git a/arch/m32r/include/asm/dma.h b/arch/m32r/include/asm/dma.h
index 52f6a22..661bc3b 100644
--- a/arch/m32r/include/asm/dma.h
+++ b/arch/m32r/include/asm/dma.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_DMA_H
 #define _ASM_M32R_DMA_H
 
diff --git a/arch/m32r/include/asm/elf.h b/arch/m32r/include/asm/elf.h
index 8acc9da..576b2ff 100644
--- a/arch/m32r/include/asm/elf.h
+++ b/arch/m32r/include/asm/elf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R__ELF_H
 #define _ASM_M32R__ELF_H
 
diff --git a/arch/m32r/include/asm/emergency-restart.h b/arch/m32r/include/asm/emergency-restart.h
index 108d8c4..cca44d5 100644
--- a/arch/m32r/include/asm/emergency-restart.h
+++ b/arch/m32r/include/asm/emergency-restart.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_EMERGENCY_RESTART_H
 #define _ASM_EMERGENCY_RESTART_H
 
diff --git a/arch/m32r/include/asm/fb.h b/arch/m32r/include/asm/fb.h
index d92e99c..9a0bca2 100644
--- a/arch/m32r/include/asm/fb.h
+++ b/arch/m32r/include/asm/fb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_FB_H_
 #define _ASM_FB_H_
 
diff --git a/arch/m32r/include/asm/hardirq.h b/arch/m32r/include/asm/hardirq.h
index 5f2ac4f..10c23de 100644
--- a/arch/m32r/include/asm/hardirq.h
+++ b/arch/m32r/include/asm/hardirq.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifdef __KERNEL__
 #ifndef __ASM_HARDIRQ_H
 #define __ASM_HARDIRQ_H
diff --git a/arch/m32r/include/asm/io.h b/arch/m32r/include/asm/io.h
index 4b0f5e0..1b653bb 100644
--- a/arch/m32r/include/asm/io.h
+++ b/arch/m32r/include/asm/io.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_IO_H
 #define _ASM_M32R_IO_H
 
diff --git a/arch/m32r/include/asm/irq.h b/arch/m32r/include/asm/irq.h
index 242028b..85b475f 100644
--- a/arch/m32r/include/asm/irq.h
+++ b/arch/m32r/include/asm/irq.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifdef __KERNEL__
 #ifndef _ASM_M32R_IRQ_H
 #define _ASM_M32R_IRQ_H
diff --git a/arch/m32r/include/asm/kmap_types.h b/arch/m32r/include/asm/kmap_types.h
index 4cdb5e3..3dcba0d 100644
--- a/arch/m32r/include/asm/kmap_types.h
+++ b/arch/m32r/include/asm/kmap_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __M32R_KMAP_TYPES_H
 #define __M32R_KMAP_TYPES_H
 
diff --git a/arch/m32r/include/asm/linkage.h b/arch/m32r/include/asm/linkage.h
index a9fb151..f1aee6e 100644
--- a/arch/m32r/include/asm/linkage.h
+++ b/arch/m32r/include/asm/linkage.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ASM_LINKAGE_H
 #define __ASM_LINKAGE_H
 
diff --git a/arch/m32r/include/asm/local.h b/arch/m32r/include/asm/local.h
index 4045db3..6780680 100644
--- a/arch/m32r/include/asm/local.h
+++ b/arch/m32r/include/asm/local.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __M32R_LOCAL_H
 #define __M32R_LOCAL_H
 
diff --git a/arch/m32r/include/asm/m32102.h b/arch/m32r/include/asm/m32102.h
index 52807f8..f0a986f 100644
--- a/arch/m32r/include/asm/m32102.h
+++ b/arch/m32r/include/asm/m32102.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32102_H_
 #define _M32102_H_
 
diff --git a/arch/m32r/include/asm/m32r.h b/arch/m32r/include/asm/m32r.h
index 214b44b..d27f056 100644
--- a/arch/m32r/include/asm/m32r.h
+++ b/arch/m32r/include/asm/m32r.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_M32R_H_
 #define _ASM_M32R_M32R_H_
 
diff --git a/arch/m32r/include/asm/m32r_mp_fpga.h b/arch/m32r/include/asm/m32r_mp_fpga.h
index 976d2b9..8eeaa9a 100644
--- a/arch/m32r/include/asm/m32r_mp_fpga.h
+++ b/arch/m32r/include/asm/m32r_mp_fpga.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_M32R_MP_FPGA_
 #define _ASM_M32R_M32R_MP_FPGA_
 
diff --git a/arch/m32r/include/asm/mc146818rtc.h b/arch/m32r/include/asm/mc146818rtc.h
index aa1b7bf..4effa47 100644
--- a/arch/m32r/include/asm/mc146818rtc.h
+++ b/arch/m32r/include/asm/mc146818rtc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Machine dependent access functions for RTC registers.
  */
diff --git a/arch/m32r/include/asm/mmu.h b/arch/m32r/include/asm/mmu.h
index 150cb92..34bcccd 100644
--- a/arch/m32r/include/asm/mmu.h
+++ b/arch/m32r/include/asm/mmu.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_MMU_H
 #define _ASM_M32R_MMU_H
 
diff --git a/arch/m32r/include/asm/mmu_context.h b/arch/m32r/include/asm/mmu_context.h
index 1230b70..8a499d0 100644
--- a/arch/m32r/include/asm/mmu_context.h
+++ b/arch/m32r/include/asm/mmu_context.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_MMU_CONTEXT_H
 #define _ASM_M32R_MMU_CONTEXT_H
 #ifdef __KERNEL__
diff --git a/arch/m32r/include/asm/mmzone.h b/arch/m32r/include/asm/mmzone.h
index 115ced3..568946c 100644
--- a/arch/m32r/include/asm/mmzone.h
+++ b/arch/m32r/include/asm/mmzone.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Written by Pat Gaughen (gone@us.ibm.com) Mar 2002
  *
diff --git a/arch/m32r/include/asm/page.h b/arch/m32r/include/asm/page.h
index 725ede8..fe4e38b 100644
--- a/arch/m32r/include/asm/page.h
+++ b/arch/m32r/include/asm/page.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PAGE_H
 #define _ASM_M32R_PAGE_H
 
diff --git a/arch/m32r/include/asm/pci.h b/arch/m32r/include/asm/pci.h
index 07d3834..cbcb28b 100644
--- a/arch/m32r/include/asm/pci.h
+++ b/arch/m32r/include/asm/pci.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PCI_H
 #define _ASM_M32R_PCI_H
 
diff --git a/arch/m32r/include/asm/percpu.h b/arch/m32r/include/asm/percpu.h
index e316930..41e1680 100644
--- a/arch/m32r/include/asm/percpu.h
+++ b/arch/m32r/include/asm/percpu.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ARCH_M32R_PERCPU__
 #define __ARCH_M32R_PERCPU__
 
diff --git a/arch/m32r/include/asm/pgalloc.h b/arch/m32r/include/asm/pgalloc.h
index 2d55a06..eed2cad 100644
--- a/arch/m32r/include/asm/pgalloc.h
+++ b/arch/m32r/include/asm/pgalloc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGALLOC_H
 #define _ASM_M32R_PGALLOC_H
 
diff --git a/arch/m32r/include/asm/pgtable-2level.h b/arch/m32r/include/asm/pgtable-2level.h
index 421e6ba..d7ab1e9 100644
--- a/arch/m32r/include/asm/pgtable-2level.h
+++ b/arch/m32r/include/asm/pgtable-2level.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGTABLE_2LEVEL_H
 #define _ASM_M32R_PGTABLE_2LEVEL_H
 #ifdef __KERNEL__
diff --git a/arch/m32r/include/asm/pgtable.h b/arch/m32r/include/asm/pgtable.h
index 8c1fb90..eb7f905 100644
--- a/arch/m32r/include/asm/pgtable.h
+++ b/arch/m32r/include/asm/pgtable.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_PGTABLE_H
 #define _ASM_M32R_PGTABLE_H
 
diff --git a/arch/m32r/include/asm/rtc.h b/arch/m32r/include/asm/rtc.h
index 0340633..a94cf1e 100644
--- a/arch/m32r/include/asm/rtc.h
+++ b/arch/m32r/include/asm/rtc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __RTC_H__
 #define __RTC_H__
 
diff --git a/arch/m32r/include/asm/s1d13806.h b/arch/m32r/include/asm/s1d13806.h
index 248d36a..79e98a2 100644
--- a/arch/m32r/include/asm/s1d13806.h
+++ b/arch/m32r/include/asm/s1d13806.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 //----------------------------------------------------------------------------
 //
 //  File generated by S1D13806CFG.EXE
diff --git a/arch/m32r/include/asm/segment.h b/arch/m32r/include/asm/segment.h
index 42b11ae..4095f14 100644
--- a/arch/m32r/include/asm/segment.h
+++ b/arch/m32r/include/asm/segment.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SEGMENT_H
 #define _ASM_M32R_SEGMENT_H
 
diff --git a/arch/m32r/include/asm/serial.h b/arch/m32r/include/asm/serial.h
index 5ac244c..b1375c8 100644
--- a/arch/m32r/include/asm/serial.h
+++ b/arch/m32r/include/asm/serial.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SERIAL_H
 #define _ASM_M32R_SERIAL_H
 
diff --git a/arch/m32r/include/asm/setup.h b/arch/m32r/include/asm/setup.h
index bbe59a9..71b4d65 100644
--- a/arch/m32r/include/asm/setup.h
+++ b/arch/m32r/include/asm/setup.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SETUP_H
 #define _ASM_M32R_SETUP_H
 
diff --git a/arch/m32r/include/asm/shmparam.h b/arch/m32r/include/asm/shmparam.h
index 35986d8..1af73d9 100644
--- a/arch/m32r/include/asm/shmparam.h
+++ b/arch/m32r/include/asm/shmparam.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SHMPARAM_H
 #define _ASM_M32R_SHMPARAM_H
 
diff --git a/arch/m32r/include/asm/signal.h b/arch/m32r/include/asm/signal.h
index ed3ded6..8bf5795 100644
--- a/arch/m32r/include/asm/signal.h
+++ b/arch/m32r/include/asm/signal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SIGNAL_H
 #define _ASM_M32R_SIGNAL_H
 
diff --git a/arch/m32r/include/asm/smp.h b/arch/m32r/include/asm/smp.h
index c689b82..763f227 100644
--- a/arch/m32r/include/asm/smp.h
+++ b/arch/m32r/include/asm/smp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SMP_H
 #define _ASM_M32R_SMP_H
 
diff --git a/arch/m32r/include/asm/spinlock.h b/arch/m32r/include/asm/spinlock.h
index 882203d..0189f41 100644
--- a/arch/m32r/include/asm/spinlock.h
+++ b/arch/m32r/include/asm/spinlock.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SPINLOCK_H
 #define _ASM_M32R_SPINLOCK_H
 
diff --git a/arch/m32r/include/asm/spinlock_types.h b/arch/m32r/include/asm/spinlock_types.h
index 92e2767..bb0d17b 100644
--- a/arch/m32r/include/asm/spinlock_types.h
+++ b/arch/m32r/include/asm/spinlock_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SPINLOCK_TYPES_H
 #define _ASM_M32R_SPINLOCK_TYPES_H
 
diff --git a/arch/m32r/include/asm/string.h b/arch/m32r/include/asm/string.h
index e61e2b0..a9ea3b6 100644
--- a/arch/m32r/include/asm/string.h
+++ b/arch/m32r/include/asm/string.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_STRING_H
 #define _ASM_M32R_STRING_H
 
diff --git a/arch/m32r/include/asm/syscall.h b/arch/m32r/include/asm/syscall.h
index 25f316f..22c8516 100644
--- a/arch/m32r/include/asm/syscall.h
+++ b/arch/m32r/include/asm/syscall.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_SYSCALL_H
 #define _ASM_M32R_SYSCALL_H
 
diff --git a/arch/m32r/include/asm/termios.h b/arch/m32r/include/asm/termios.h
index 680898f..40274b8 100644
--- a/arch/m32r/include/asm/termios.h
+++ b/arch/m32r/include/asm/termios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_TERMIOS_H
 #define _M32R_TERMIOS_H
 
diff --git a/arch/m32r/include/asm/thread_info.h b/arch/m32r/include/asm/thread_info.h
index f630d9c..b3a215b 100644
--- a/arch/m32r/include/asm/thread_info.h
+++ b/arch/m32r/include/asm/thread_info.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_THREAD_INFO_H
 #define _ASM_M32R_THREAD_INFO_H
 
diff --git a/arch/m32r/include/asm/timex.h b/arch/m32r/include/asm/timex.h
index bb9fe4f..a4f9f85 100644
--- a/arch/m32r/include/asm/timex.h
+++ b/arch/m32r/include/asm/timex.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TIMEX_H
 #define _ASM_M32R_TIMEX_H
 
diff --git a/arch/m32r/include/asm/tlb.h b/arch/m32r/include/asm/tlb.h
index c7ebd8d..3576f88 100644
--- a/arch/m32r/include/asm/tlb.h
+++ b/arch/m32r/include/asm/tlb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _M32R_TLB_H
 #define _M32R_TLB_H
 
diff --git a/arch/m32r/include/asm/tlbflush.h b/arch/m32r/include/asm/tlbflush.h
index 92614b0..f6c7237 100644
--- a/arch/m32r/include/asm/tlbflush.h
+++ b/arch/m32r/include/asm/tlbflush.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TLBFLUSH_H
 #define _ASM_M32R_TLBFLUSH_H
 
diff --git a/arch/m32r/include/asm/topology.h b/arch/m32r/include/asm/topology.h
index d607eb3..ee79404 100644
--- a/arch/m32r/include/asm/topology.h
+++ b/arch/m32r/include/asm/topology.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TOPOLOGY_H
 #define _ASM_M32R_TOPOLOGY_H
 
diff --git a/arch/m32r/include/asm/types.h b/arch/m32r/include/asm/types.h
index 04a44c6..fce0bf6 100644
--- a/arch/m32r/include/asm/types.h
+++ b/arch/m32r/include/asm/types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_TYPES_H
 #define _ASM_M32R_TYPES_H
 
diff --git a/arch/m32r/include/asm/uaccess.h b/arch/m32r/include/asm/uaccess.h
index 496c471..9d89bc3 100644
--- a/arch/m32r/include/asm/uaccess.h
+++ b/arch/m32r/include/asm/uaccess.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UACCESS_H
 #define _ASM_M32R_UACCESS_H
 
diff --git a/arch/m32r/include/asm/ucontext.h b/arch/m32r/include/asm/ucontext.h
index 0932474..5f9de37 100644
--- a/arch/m32r/include/asm/ucontext.h
+++ b/arch/m32r/include/asm/ucontext.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UCONTEXT_H
 #define _ASM_M32R_UCONTEXT_H
 
diff --git a/arch/m32r/include/asm/unaligned.h b/arch/m32r/include/asm/unaligned.h
index 377eb20..5981361 100644
--- a/arch/m32r/include/asm/unaligned.h
+++ b/arch/m32r/include/asm/unaligned.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UNALIGNED_H
 #define _ASM_M32R_UNALIGNED_H
 
diff --git a/arch/m32r/include/asm/unistd.h b/arch/m32r/include/asm/unistd.h
index de60253..dee4c19 100644
--- a/arch/m32r/include/asm/unistd.h
+++ b/arch/m32r/include/asm/unistd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_UNISTD_H
 #define _ASM_M32R_UNISTD_H
 
diff --git a/arch/m32r/include/asm/user.h b/arch/m32r/include/asm/user.h
index 03b3c11..489b60d4 100644
--- a/arch/m32r/include/asm/user.h
+++ b/arch/m32r/include/asm/user.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_USER_H
 #define _ASM_M32R_USER_H
 
diff --git a/arch/m32r/include/asm/vga.h b/arch/m32r/include/asm/vga.h
index a1b6306..783d5bf 100644
--- a/arch/m32r/include/asm/vga.h
+++ b/arch/m32r/include/asm/vga.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_VGA_H
 #define _ASM_M32R_VGA_H
 
diff --git a/arch/m32r/include/asm/xor.h b/arch/m32r/include/asm/xor.h
index 6d52525..a4d5467 100644
--- a/arch/m32r/include/asm/xor.h
+++ b/arch/m32r/include/asm/xor.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _ASM_M32R_XOR_H
 #define _ASM_M32R_XOR_H
 
diff --git a/arch/m32r/include/uapi/asm/bitsperlong.h b/arch/m32r/include/uapi/asm/bitsperlong.h
index 6dc0bb0..76da34b 100644
--- a/arch/m32r/include/uapi/asm/bitsperlong.h
+++ b/arch/m32r/include/uapi/asm/bitsperlong.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/bitsperlong.h>
diff --git a/arch/m32r/include/uapi/asm/byteorder.h b/arch/m32r/include/uapi/asm/byteorder.h
index 21855d8..9b4a8ba 100644
--- a/arch/m32r/include/uapi/asm/byteorder.h
+++ b/arch/m32r/include/uapi/asm/byteorder.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_BYTEORDER_H
 #define _ASM_M32R_BYTEORDER_H
 
diff --git a/arch/m32r/include/uapi/asm/errno.h b/arch/m32r/include/uapi/asm/errno.h
index 7771492..ab38ef6 100644
--- a/arch/m32r/include/uapi/asm/errno.h
+++ b/arch/m32r/include/uapi/asm/errno.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_ERRNO_H
 #define _ASM_M32R_ERRNO_H
 
diff --git a/arch/m32r/include/uapi/asm/fcntl.h b/arch/m32r/include/uapi/asm/fcntl.h
index 46ab12d..a77648c 100644
--- a/arch/m32r/include/uapi/asm/fcntl.h
+++ b/arch/m32r/include/uapi/asm/fcntl.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/fcntl.h>
diff --git a/arch/m32r/include/uapi/asm/ioctl.h b/arch/m32r/include/uapi/asm/ioctl.h
index b279fe0..b809c45 100644
--- a/arch/m32r/include/uapi/asm/ioctl.h
+++ b/arch/m32r/include/uapi/asm/ioctl.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/ioctl.h>
diff --git a/arch/m32r/include/uapi/asm/ioctls.h b/arch/m32r/include/uapi/asm/ioctls.h
index 349bf87..31da4c3 100644
--- a/arch/m32r/include/uapi/asm/ioctls.h
+++ b/arch/m32r/include/uapi/asm/ioctls.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef __ARCH_M32R_IOCTLS_H__
 #define __ARCH_M32R_IOCTLS_H__
 
diff --git a/arch/m32r/include/uapi/asm/ipcbuf.h b/arch/m32r/include/uapi/asm/ipcbuf.h
index 84c7e51..90d6445 100644
--- a/arch/m32r/include/uapi/asm/ipcbuf.h
+++ b/arch/m32r/include/uapi/asm/ipcbuf.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/ipcbuf.h>
diff --git a/arch/m32r/include/uapi/asm/msgbuf.h b/arch/m32r/include/uapi/asm/msgbuf.h
index 0d5a877..4386ff2 100644
--- a/arch/m32r/include/uapi/asm/msgbuf.h
+++ b/arch/m32r/include/uapi/asm/msgbuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_MSGBUF_H
 #define _ASM_M32R_MSGBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/param.h b/arch/m32r/include/uapi/asm/param.h
index fa207bd..0bff6d6 100644
--- a/arch/m32r/include/uapi/asm/param.h
+++ b/arch/m32r/include/uapi/asm/param.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_PARAM_H
 #define _ASM_M32R_PARAM_H
 
diff --git a/arch/m32r/include/uapi/asm/poll.h b/arch/m32r/include/uapi/asm/poll.h
index c98509d..b7132a3 100644
--- a/arch/m32r/include/uapi/asm/poll.h
+++ b/arch/m32r/include/uapi/asm/poll.h
@@ -1 +1,2 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #include <asm-generic/poll.h>
diff --git a/arch/m32r/include/uapi/asm/posix_types.h b/arch/m32r/include/uapi/asm/posix_types.h
index 236de26..63316fc 100644
--- a/arch/m32r/include/uapi/asm/posix_types.h
+++ b/arch/m32r/include/uapi/asm/posix_types.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_POSIX_TYPES_H
 #define _ASM_M32R_POSIX_TYPES_H
 
diff --git a/arch/m32r/include/uapi/asm/ptrace.h b/arch/m32r/include/uapi/asm/ptrace.h
index f6930a8..99aec86 100644
--- a/arch/m32r/include/uapi/asm/ptrace.h
+++ b/arch/m32r/include/uapi/asm/ptrace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 /*
  * linux/include/asm-m32r/ptrace.h
  *
diff --git a/arch/m32r/include/uapi/asm/resource.h b/arch/m32r/include/uapi/asm/resource.h
index b1ce766..3282f3c 100644
--- a/arch/m32r/include/uapi/asm/resource.h
+++ b/arch/m32r/include/uapi/asm/resource.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_RESOURCE_H
 #define _ASM_M32R_RESOURCE_H
 
diff --git a/arch/m32r/include/uapi/asm/sembuf.h b/arch/m32r/include/uapi/asm/sembuf.h
index c9873d6..de34664 100644
--- a/arch/m32r/include/uapi/asm/sembuf.h
+++ b/arch/m32r/include/uapi/asm/sembuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SEMBUF_H
 #define _ASM_M32R_SEMBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/setup.h b/arch/m32r/include/uapi/asm/setup.h
index 96961a4..d936a64 100644
--- a/arch/m32r/include/uapi/asm/setup.h
+++ b/arch/m32r/include/uapi/asm/setup.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_SETUP_H
 #define _UAPI_ASM_M32R_SETUP_H
 
diff --git a/arch/m32r/include/uapi/asm/shmbuf.h b/arch/m32r/include/uapi/asm/shmbuf.h
index b0cdf0a..44c2ea9 100644
--- a/arch/m32r/include/uapi/asm/shmbuf.h
+++ b/arch/m32r/include/uapi/asm/shmbuf.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SHMBUF_H
 #define _ASM_M32R_SHMBUF_H
 
diff --git a/arch/m32r/include/uapi/asm/sigcontext.h b/arch/m32r/include/uapi/asm/sigcontext.h
index da4a9c3..cc9ee73 100644
--- a/arch/m32r/include/uapi/asm/sigcontext.h
+++ b/arch/m32r/include/uapi/asm/sigcontext.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SIGCONTEXT_H
 #define _ASM_M32R_SIGCONTEXT_H
 
diff --git a/arch/m32r/include/uapi/asm/signal.h b/arch/m32r/include/uapi/asm/signal.h
index 54acacb..c2ac341 100644
--- a/arch/m32r/include/uapi/asm/signal.h
+++ b/arch/m32r/include/uapi/asm/signal.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_SIGNAL_H
 #define _UAPI_ASM_M32R_SIGNAL_H
 
diff --git a/arch/m32r/include/uapi/asm/socket.h b/arch/m32r/include/uapi/asm/socket.h
index e268e51..cf5018e 100644
--- a/arch/m32r/include/uapi/asm/socket.h
+++ b/arch/m32r/include/uapi/asm/socket.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SOCKET_H
 #define _ASM_M32R_SOCKET_H
 
diff --git a/arch/m32r/include/uapi/asm/sockios.h b/arch/m32r/include/uapi/asm/sockios.h
index 6c1fb9b..948229e 100644
--- a/arch/m32r/include/uapi/asm/sockios.h
+++ b/arch/m32r/include/uapi/asm/sockios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SOCKIOS_H
 #define _ASM_M32R_SOCKIOS_H
 
diff --git a/arch/m32r/include/uapi/asm/stat.h b/arch/m32r/include/uapi/asm/stat.h
index 98470fe..0fe9f96 100644
--- a/arch/m32r/include/uapi/asm/stat.h
+++ b/arch/m32r/include/uapi/asm/stat.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_STAT_H
 #define _ASM_M32R_STAT_H
 
diff --git a/arch/m32r/include/uapi/asm/statfs.h b/arch/m32r/include/uapi/asm/statfs.h
index 6eb4c60..d42ae20 100644
--- a/arch/m32r/include/uapi/asm/statfs.h
+++ b/arch/m32r/include/uapi/asm/statfs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_STATFS_H
 #define _ASM_M32R_STATFS_H
 
diff --git a/arch/m32r/include/uapi/asm/swab.h b/arch/m32r/include/uapi/asm/swab.h
index 54dab00..18dce47 100644
--- a/arch/m32r/include/uapi/asm/swab.h
+++ b/arch/m32r/include/uapi/asm/swab.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_SWAB_H
 #define _ASM_M32R_SWAB_H
 
diff --git a/arch/m32r/include/uapi/asm/termbits.h b/arch/m32r/include/uapi/asm/termbits.h
index 957a3c6..6cbbae9 100644
--- a/arch/m32r/include/uapi/asm/termbits.h
+++ b/arch/m32r/include/uapi/asm/termbits.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _ASM_M32R_TERMBITS_H
 #define _ASM_M32R_TERMBITS_H
 
diff --git a/arch/m32r/include/uapi/asm/termios.h b/arch/m32r/include/uapi/asm/termios.h
index 07ad27b..9b80a85 100644
--- a/arch/m32r/include/uapi/asm/termios.h
+++ b/arch/m32r/include/uapi/asm/termios.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_M32R_TERMIOS_H
 #define _UAPI_M32R_TERMIOS_H
 
diff --git a/arch/m32r/include/uapi/asm/unistd.h b/arch/m32r/include/uapi/asm/unistd.h
index 5a54f2a..adf8666 100644
--- a/arch/m32r/include/uapi/asm/unistd.h
+++ b/arch/m32r/include/uapi/asm/unistd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 WITH Linux-syscall-note */
 #ifndef _UAPI_ASM_M32R_UNISTD_H
 #define _UAPI_ASM_M32R_UNISTD_H
 
diff --git a/arch/m32r/kernel/Makefile b/arch/m32r/kernel/Makefile
index 0c09dad..bd94dca 100644
--- a/arch/m32r/kernel/Makefile
+++ b/arch/m32r/kernel/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux/M32R kernel.
 #
diff --git a/arch/m32r/kernel/align.c b/arch/m32r/kernel/align.c
index ec51e5b..2919a66 100644
--- a/arch/m32r/kernel/align.c
+++ b/arch/m32r/kernel/align.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * align.c - address exception handler for M32R
  *
diff --git a/arch/m32r/kernel/asm-offsets.c b/arch/m32r/kernel/asm-offsets.c
index cd3d2fc..7cb90b4 100644
--- a/arch/m32r/kernel/asm-offsets.c
+++ b/arch/m32r/kernel/asm-offsets.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/thread_info.h>
 #include <linux/kbuild.h>
 
diff --git a/arch/m32r/kernel/entry.S b/arch/m32r/kernel/entry.S
index c639bfa..bbf48f2 100644
--- a/arch/m32r/kernel/entry.S
+++ b/arch/m32r/kernel/entry.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/kernel/entry.S
  *
diff --git a/arch/m32r/kernel/head.S b/arch/m32r/kernel/head.S
index a46652d..1f04097 100644
--- a/arch/m32r/kernel/head.S
+++ b/arch/m32r/kernel/head.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/kernel/head.S
  *
diff --git a/arch/m32r/kernel/irq.c b/arch/m32r/kernel/irq.c
index 5537f73..83b5032 100644
--- a/arch/m32r/kernel/irq.c
+++ b/arch/m32r/kernel/irq.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/irq.c
  *
diff --git a/arch/m32r/kernel/m32r_ksyms.c b/arch/m32r/kernel/m32r_ksyms.c
index 68da6b8..46ebe07 100644
--- a/arch/m32r/kernel/m32r_ksyms.c
+++ b/arch/m32r/kernel/m32r_ksyms.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/module.h>
 #include <linux/smp.h>
 #include <linux/user.h>
diff --git a/arch/m32r/kernel/process.c b/arch/m32r/kernel/process.c
index 8cd7e03..a1a4cb1 100644
--- a/arch/m32r/kernel/process.c
+++ b/arch/m32r/kernel/process.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/process.c
  *
diff --git a/arch/m32r/kernel/ptrace.c b/arch/m32r/kernel/ptrace.c
index 2d88740..d702a5c 100644
--- a/arch/m32r/kernel/ptrace.c
+++ b/arch/m32r/kernel/ptrace.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/ptrace.c
  *
diff --git a/arch/m32r/kernel/setup.c b/arch/m32r/kernel/setup.c
index 1a9e977..b72d5db 100644
--- a/arch/m32r/kernel/setup.c
+++ b/arch/m32r/kernel/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/setup.c
  *
diff --git a/arch/m32r/kernel/signal.c b/arch/m32r/kernel/signal.c
index 1ed5970..ba4d8d6 100644
--- a/arch/m32r/kernel/signal.c
+++ b/arch/m32r/kernel/signal.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/signal.c
  *
diff --git a/arch/m32r/kernel/sys_m32r.c b/arch/m32r/kernel/sys_m32r.c
index f349570..22a50fc 100644
--- a/arch/m32r/kernel/sys_m32r.c
+++ b/arch/m32r/kernel/sys_m32r.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/kernel/sys_m32r.c
  *
diff --git a/arch/m32r/kernel/syscall_table.S b/arch/m32r/kernel/syscall_table.S
index f365c19..cf0bcf0 100644
--- a/arch/m32r/kernel/syscall_table.S
+++ b/arch/m32r/kernel/syscall_table.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 ENTRY(sys_call_table)
 	.long sys_restart_syscall	/* 0  -  old "setup()" system call*/
 	.long sys_exit
diff --git a/arch/m32r/kernel/time.c b/arch/m32r/kernel/time.c
index 093f276..521749f 100644
--- a/arch/m32r/kernel/time.c
+++ b/arch/m32r/kernel/time.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/time.c
  *
diff --git a/arch/m32r/kernel/traps.c b/arch/m32r/kernel/traps.c
index 72b96f2..cb79fba 100644
--- a/arch/m32r/kernel/traps.c
+++ b/arch/m32r/kernel/traps.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/kernel/traps.c
  *
diff --git a/arch/m32r/kernel/vmlinux.lds.S b/arch/m32r/kernel/vmlinux.lds.S
index ad1fe56..7e4d957 100644
--- a/arch/m32r/kernel/vmlinux.lds.S
+++ b/arch/m32r/kernel/vmlinux.lds.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* ld script to make M32R Linux kernel
  */
 
diff --git a/arch/m32r/lib/ashxdi3.S b/arch/m32r/lib/ashxdi3.S
index 7fc0c19..cd1acca 100644
--- a/arch/m32r/lib/ashxdi3.S
+++ b/arch/m32r/lib/ashxdi3.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/arch/m32r/lib/ashxdi3.S
  *
diff --git a/arch/m32r/lib/delay.c b/arch/m32r/lib/delay.c
index 940f483..ae1fe90 100644
--- a/arch/m32r/lib/delay.c
+++ b/arch/m32r/lib/delay.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/lib/delay.c
  *
diff --git a/arch/m32r/lib/libgcc.h b/arch/m32r/lib/libgcc.h
index 267aa43..4854690 100644
--- a/arch/m32r/lib/libgcc.h
+++ b/arch/m32r/lib/libgcc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ASM_LIBGCC_H
 #define __ASM_LIBGCC_H
 
diff --git a/arch/m32r/lib/memcpy.S b/arch/m32r/lib/memcpy.S
index 05987cd..249da3e 100644
--- a/arch/m32r/lib/memcpy.S
+++ b/arch/m32r/lib/memcpy.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/lib/memcpy.S
  *
diff --git a/arch/m32r/lib/memset.S b/arch/m32r/lib/memset.S
index 2b2831a..e7f45e6 100644
--- a/arch/m32r/lib/memset.S
+++ b/arch/m32r/lib/memset.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/lib/memset.S
  *
diff --git a/arch/m32r/lib/strlen.S b/arch/m32r/lib/strlen.S
index 916de9e..41c77e3 100644
--- a/arch/m32r/lib/strlen.S
+++ b/arch/m32r/lib/strlen.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/strlen.S --  strlen code.
  *
diff --git a/arch/m32r/lib/ucmpdi2.c b/arch/m32r/lib/ucmpdi2.c
index 9d3c682..e20fa34 100644
--- a/arch/m32r/lib/ucmpdi2.c
+++ b/arch/m32r/lib/ucmpdi2.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "libgcc.h"
 
 int __ucmpdi2(unsigned long long a, unsigned long long b)
diff --git a/arch/m32r/lib/usercopy.c b/arch/m32r/lib/usercopy.c
index b723b11..0892a43 100644
--- a/arch/m32r/lib/usercopy.c
+++ b/arch/m32r/lib/usercopy.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * User address space access functions.
  * The non inlined parts of asm-m32r/uaccess.h are here.
diff --git a/arch/m32r/mm/Makefile b/arch/m32r/mm/Makefile
index c51c1c3..cb20d90 100644
--- a/arch/m32r/mm/Makefile
+++ b/arch/m32r/mm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux M32R-specific parts of the memory manager.
 #
diff --git a/arch/m32r/mm/cache.c b/arch/m32r/mm/cache.c
index fac7595..0d1ae74 100644
--- a/arch/m32r/mm/cache.c
+++ b/arch/m32r/mm/cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/cache.c
  *
diff --git a/arch/m32r/mm/discontig.c b/arch/m32r/mm/discontig.c
index 2719630..eb8e796 100644
--- a/arch/m32r/mm/discontig.c
+++ b/arch/m32r/mm/discontig.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/discontig.c
  *
diff --git a/arch/m32r/mm/extable.c b/arch/m32r/mm/extable.c
index 8ac8ba6..0669827 100644
--- a/arch/m32r/mm/extable.c
+++ b/arch/m32r/mm/extable.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * linux/arch/m32r/mm/extable.c
  */
diff --git a/arch/m32r/mm/fault-nommu.c b/arch/m32r/mm/fault-nommu.c
index e22d5dd..240e000 100644
--- a/arch/m32r/mm/fault-nommu.c
+++ b/arch/m32r/mm/fault-nommu.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/fault.c
  *
diff --git a/arch/m32r/mm/fault.c b/arch/m32r/mm/fault.c
index a05dc31..46d9a5c 100644
--- a/arch/m32r/mm/fault.c
+++ b/arch/m32r/mm/fault.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/fault.c
  *
diff --git a/arch/m32r/mm/init.c b/arch/m32r/mm/init.c
index 11fa717..93abc8c 100644
--- a/arch/m32r/mm/init.c
+++ b/arch/m32r/mm/init.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/mm/init.c
  *
diff --git a/arch/m32r/mm/mmu.S b/arch/m32r/mm/mmu.S
index e9491a5..fd8f9c9 100644
--- a/arch/m32r/mm/mmu.S
+++ b/arch/m32r/mm/mmu.S
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *  linux/arch/m32r/mm/mmu.S
  *
diff --git a/arch/m32r/oprofile/Makefile b/arch/m32r/oprofile/Makefile
index 06e7c81..8e63a3a 100644
--- a/arch/m32r/oprofile/Makefile
+++ b/arch/m32r/oprofile/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_OPROFILE) += oprofile.o
 
 DRIVER_OBJS := $(addprefix ../../../drivers/oprofile/, \
diff --git a/arch/m32r/platforms/Makefile b/arch/m32r/platforms/Makefile
index da03e1a..9e1a825 100644
--- a/arch/m32r/platforms/Makefile
+++ b/arch/m32r/platforms/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # arch/m32r/platforms/Makefile
 obj-$(CONFIG_PLAT_M32104UT)	+= m32104ut/
 obj-$(CONFIG_PLAT_M32700UT)	+= m32700ut/
diff --git a/arch/m32r/platforms/m32104ut/io.c b/arch/m32r/platforms/m32104ut/io.c
index e5d8be6..ff2bb3b 100644
--- a/arch/m32r/platforms/m32104ut/io.c
+++ b/arch/m32r/platforms/m32104ut/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/m32104ut/io.c
  *
diff --git a/arch/m32r/platforms/m32104ut/setup.c b/arch/m32r/platforms/m32104ut/setup.c
index e2dd778a..2979360 100644
--- a/arch/m32r/platforms/m32104ut/setup.c
+++ b/arch/m32r/platforms/m32104ut/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/m32104ut/setup.c
  *
diff --git a/arch/m32r/platforms/mappi/io.c b/arch/m32r/platforms/mappi/io.c
index ac1c396..06ea6d9 100644
--- a/arch/m32r/platforms/mappi/io.c
+++ b/arch/m32r/platforms/mappi/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi/io.c
  *
diff --git a/arch/m32r/platforms/mappi/setup.c b/arch/m32r/platforms/mappi/setup.c
index 767d2f4..c8d642e 100644
--- a/arch/m32r/platforms/mappi/setup.c
+++ b/arch/m32r/platforms/mappi/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi/setup.c
  *
diff --git a/arch/m32r/platforms/mappi2/io.c b/arch/m32r/platforms/mappi2/io.c
index da58960..18a408f 100644
--- a/arch/m32r/platforms/mappi2/io.c
+++ b/arch/m32r/platforms/mappi2/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi2/io.c
  *
diff --git a/arch/m32r/platforms/mappi2/setup.c b/arch/m32r/platforms/mappi2/setup.c
index 76d665a..7253258 100644
--- a/arch/m32r/platforms/mappi2/setup.c
+++ b/arch/m32r/platforms/mappi2/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi2/setup.c
  *
diff --git a/arch/m32r/platforms/mappi3/io.c b/arch/m32r/platforms/mappi3/io.c
index 1bc3f90..e7edcab 100644
--- a/arch/m32r/platforms/mappi3/io.c
+++ b/arch/m32r/platforms/mappi3/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi3/io.c
  *
diff --git a/arch/m32r/platforms/mappi3/setup.c b/arch/m32r/platforms/mappi3/setup.c
index a3646d4..87d2000 100644
--- a/arch/m32r/platforms/mappi3/setup.c
+++ b/arch/m32r/platforms/mappi3/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/mappi3/setup.c
  *
diff --git a/arch/m32r/platforms/oaks32r/io.c b/arch/m32r/platforms/oaks32r/io.c
index 364a3b2..3ce1f3a 100644
--- a/arch/m32r/platforms/oaks32r/io.c
+++ b/arch/m32r/platforms/oaks32r/io.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/oaks32r/io.c
  *
diff --git a/arch/m32r/platforms/oaks32r/setup.c b/arch/m32r/platforms/oaks32r/setup.c
index f8373c0..8188c0b 100644
--- a/arch/m32r/platforms/oaks32r/setup.c
+++ b/arch/m32r/platforms/oaks32r/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/oaks32r/setup.c
  *
diff --git a/arch/m32r/platforms/usrv/setup.c b/arch/m32r/platforms/usrv/setup.c
index dcde0ec..ba828b1 100644
--- a/arch/m32r/platforms/usrv/setup.c
+++ b/arch/m32r/platforms/usrv/setup.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  *  linux/arch/m32r/platforms/usrv/setup.c
  *