License cleanup: add SPDX GPL-2.0 license identifier to files with no license

Many source files in the tree are missing licensing information, which
makes it harder for compliance tools to determine the correct license.

By default all files without license information are under the default
license of the kernel, which is GPL version 2.

Update the files which contain no license information with the 'GPL-2.0'
SPDX license identifier.  The SPDX identifier is a legally binding
shorthand, which can be used instead of the full boiler plate text.

This patch is based on work done by Thomas Gleixner and Kate Stewart and
Philippe Ombredanne.

How this work was done:

Patches were generated and checked against linux-4.14-rc6 for a subset of
the use cases:
 - file had no licensing information it it.
 - file was a */uapi/* one with no licensing information in it,
 - file was a */uapi/* one with existing licensing information,

Further patches will be generated in subsequent months to fix up cases
where non-standard license headers were used, and references to license
had to be inferred by heuristics based on keywords.

The analysis to determine which SPDX License Identifier to be applied to
a file was done in a spreadsheet of side by side results from of the
output of two independent scanners (ScanCode & Windriver) producing SPDX
tag:value files created by Philippe Ombredanne.  Philippe prepared the
base worksheet, and did an initial spot review of a few 1000 files.

The 4.13 kernel was the starting point of the analysis with 60,537 files
assessed.  Kate Stewart did a file by file comparison of the scanner
results in the spreadsheet to determine which SPDX license identifier(s)
to be applied to the file. She confirmed any determination that was not
immediately clear with lawyers working with the Linux Foundation.

Criteria used to select files for SPDX license identifier tagging was:
 - Files considered eligible had to be source code files.
 - Make and config files were included as candidates if they contained >5
   lines of source
 - File already had some variant of a license header in it (even if <5
   lines).

All documentation files were explicitly excluded.

The following heuristics were used to determine which SPDX license
identifiers to apply.

 - when both scanners couldn't find any license traces, file was
   considered to have no license information in it, and the top level
   COPYING file license applied.

   For non */uapi/* files that summary was:

   SPDX license identifier                            # files
   ---------------------------------------------------|-------
   GPL-2.0                                              11139

   and resulted in the first patch in this series.

   If that file was a */uapi/* path one, it was "GPL-2.0 WITH
   Linux-syscall-note" otherwise it was "GPL-2.0".  Results of that was:

   SPDX license identifier                            # files
   ---------------------------------------------------|-------
   GPL-2.0 WITH Linux-syscall-note                        930

   and resulted in the second patch in this series.

 - if a file had some form of licensing information in it, and was one
   of the */uapi/* ones, it was denoted with the Linux-syscall-note if
   any GPL family license was found in the file or had no licensing in
   it (per prior point).  Results summary:

   SPDX license identifier                            # files
   ---------------------------------------------------|------
   GPL-2.0 WITH Linux-syscall-note                       270
   GPL-2.0+ WITH Linux-syscall-note                      169
   ((GPL-2.0 WITH Linux-syscall-note) OR BSD-2-Clause)    21
   ((GPL-2.0 WITH Linux-syscall-note) OR BSD-3-Clause)    17
   LGPL-2.1+ WITH Linux-syscall-note                      15
   GPL-1.0+ WITH Linux-syscall-note                       14
   ((GPL-2.0+ WITH Linux-syscall-note) OR BSD-3-Clause)    5
   LGPL-2.0+ WITH Linux-syscall-note                       4
   LGPL-2.1 WITH Linux-syscall-note                        3
   ((GPL-2.0 WITH Linux-syscall-note) OR MIT)              3
   ((GPL-2.0 WITH Linux-syscall-note) AND MIT)             1

   and that resulted in the third patch in this series.

 - when the two scanners agreed on the detected license(s), that became
   the concluded license(s).

 - when there was disagreement between the two scanners (one detected a
   license but the other didn't, or they both detected different
   licenses) a manual inspection of the file occurred.

 - In most cases a manual inspection of the information in the file
   resulted in a clear resolution of the license that should apply (and
   which scanner probably needed to revisit its heuristics).

 - When it was not immediately clear, the license identifier was
   confirmed with lawyers working with the Linux Foundation.

 - If there was any question as to the appropriate license identifier,
   the file was flagged for further research and to be revisited later
   in time.

In total, over 70 hours of logged manual review was done on the
spreadsheet to determine the SPDX license identifiers to apply to the
source files by Kate, Philippe, Thomas and, in some cases, confirmation
by lawyers working with the Linux Foundation.

Kate also obtained a third independent scan of the 4.13 code base from
FOSSology, and compared selected files where the other two scanners
disagreed against that SPDX file, to see if there was new insights.  The
Windriver scanner is based on an older version of FOSSology in part, so
they are related.

Thomas did random spot checks in about 500 files from the spreadsheets
for the uapi headers and agreed with SPDX license identifier in the
files he inspected. For the non-uapi files Thomas did random spot checks
in about 15000 files.

In initial set of patches against 4.14-rc6, 3 files were found to have
copy/paste license identifier errors, and have been fixed to reflect the
correct identifier.

Additionally Philippe spent 10 hours this week doing a detailed manual
inspection and review of the 12,461 patched files from the initial patch
version early this week with:
 - a full scancode scan run, collecting the matched texts, detected
   license ids and scores
 - reviewing anything where there was a license detected (about 500+
   files) to ensure that the applied SPDX license was correct
 - reviewing anything where there was no detection but the patch license
   was not GPL-2.0 WITH Linux-syscall-note to ensure that the applied
   SPDX license was correct

This produced a worksheet with 20 files needing minor correction.  This
worksheet was then exported into 3 different .csv files for the
different types of files to be modified.

These .csv files were then reviewed by Greg.  Thomas wrote a script to
parse the csv files and add the proper SPDX tag to the file, in the
format that the file expected.  This script was further refined by Greg
based on the output to detect more types of files automatically and to
distinguish between header and source .c files (which need different
comment types.)  Finally Greg ran the script using the .csv files to
generate the patches.

Reviewed-by: Kate Stewart <kstewart@linuxfoundation.org>
Reviewed-by: Philippe Ombredanne <pombredanne@nexb.com>
Reviewed-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>

114 files changed, 114 insertions, 0 deletions

diff --git a/arch/m32r/Kconfig b/arch/m32r/Kconfig
index 0777f3a8a1f3..0d9446c37ae8 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 6c612b7691b0..ffca1e194f91 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 def8dd0b6bc5..d73b58c847a6 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 0606a727aab2..abd3c75ebd32 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 9272e38d1104..7fce713e8aac 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 95a0563ff076..39b693640375 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 cf3023dced49..9d34bd063c31 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 3a7692745868..43e367055669 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 dd11963f6939..c393eb559c4c 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 ef843d63083d..5909a825e2ed 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 728799fc70aa..ed90d894f285 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 640cc1c7099f..8bf67e55ff54 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 86ba2b42a6cf..64e70e57c154 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 4cc0462c15b8..7197688254da 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 f77214eff136..74a6d428aebe 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 40b3ee98193d..47a766a258f8 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 2aab8f6fff41..12f73f6c1759 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 8e8e04516c39..5ad2a3045483 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 23c9d0537201..1ccdce5ff0ac 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 aff3ae8b62f7..4abfc07f4762 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 52f6a22dd232..661bc3b343ed 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 8acc9da9a15e..576b2ff57957 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 108d8c48e42e..cca44d5ae264 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 d92e99cd8c8a..9a0bca2686fd 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 5f2ac4f64ddf..10c23de02b3a 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 4b0f5e001d4d..1b653bb16f9a 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 242028b4d86a..85b475fff90e 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 4cdb5e3a06bf..3dcba0d17d40 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 a9fb151cf648..f1aee6ec5bc3 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 4045db3e4f65..6780680c185d 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 52807f8db166..f0a986fece65 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 214b44b40757..d27f056d92f3 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 976d2b995919..8eeaa9a420c5 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 aa1b7bf84f51..4effa4704347 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 150cb92bb666..34bcccd8007d 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 1230b7050d8e..8a499d0fb3a2 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 115ced33febd..568946c13ba6 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 725ede8f2889..fe4e38b394d3 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 07d3834c6dec..cbcb28b5f6ff 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 e3169301fe66..41e1680d1117 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 2d55a064ccac..eed2cad57d68 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 421e6ba3a173..d7ab1e94e3cb 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 8c1fb902a9ce..eb7f9050c8d6 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 0340633f3f4d..a94cf1edc60f 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 248d36a82d79..79e98a259ebe 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 42b11aeb3249..4095f14728e5 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 5ac244c72f15..b1375c841b4d 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 bbe59a9ce8c6..71b4d6514078 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 35986d81a528..1af73d92c96d 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 ed3ded6601e8..8bf57950d21e 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 c689b828dfe2..763f22700ce6 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 a56825592b90..604af84427ff 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 92e27672661f..bb0d17b64198 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 e61e2b0bfc1f..a9ea3b6c3e5a 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 25f316f2b78d..22c8516d3c18 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 680898f0b3d6..40274b89cea5 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 f630d9c30b28..b3a215b0ce0a 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 bb9fe4feb12d..a4f9f852d9e6 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 c7ebd8d48f3b..3576f88b6ea4 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 92614b0ccf17..f6c7237316d0 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 d607eb32bd7e..ee79404e8878 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 04a44c6ee34d..fce0bf60536c 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 496c4716dbc8..9d89bc3d8181 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 09324741eec3..5f9de3736624 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 377eb20d1ec6..5981361672f9 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 de602533a3bd..dee4c196972e 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 03b3c11c2aff..489b60d4aec2 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 a1b63061c06f..783d5bf779c2 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 6d525259df3e..a4d546752c77 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/kernel/Makefile b/arch/m32r/kernel/Makefile
index 0c09dad8b1f8..bd94dca51596 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 ec51e5b34860..2919a6647aff 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 cd3d2fc9c8df..7cb90b459e07 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 c639bfa32232..bbf48f2aa2a7 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 a46652dd83e6..1f040973df1c 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 5537f7397297..83b5032f176c 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 68da6b800453..46ebe071e4d6 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 8cd7e03f4370..a1a4cb136e99 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 2d887400e30e..d702a5ca0f92 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 1a9e977287e6..b72d5db39f00 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 1ed597041fba..ba4d8d6330f1 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 f34957032504..22a50fc49ab7 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 f365c19795ef..cf0bcf014b98 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 093f2761aa51..521749fbbb56 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 72b96f282689..cb79fba79d43 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 ad1fe56455aa..7e4d957f7f7f 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 7fc0c19801ba..cd1acca53911 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 940f4837e42b..ae1fe90892f9 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 267aa435bc35..4854690d944a 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 05987cd639ef..249da3e3358d 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 2b2831a37927..e7f45e6c73f5 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 916de9e8f801..41c77e387593 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 9d3c682c89b5..e20fa3484fd8 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 b723b11107c7..0892a4341b3a 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 c51c1c3b4a5f..cb20d90c51d1 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 fac759584875..0d1ae744e56f 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 27196303ce36..eb8e7966dcaf 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 8ac8ba6ef60c..066982756a4e 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 e22d5ddae5cb..240e00067d5e 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 a05dc3184594..46d9a5ca0e3a 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 11fa717d93b1..93abc8c3a46e 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 e9491a5ae827..fd8f9c9b7b07 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 06e7c81ead2e..8e63a3a5a64c 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 := $(addprefix ../../../drivers/oprofile/, \
diff --git a/arch/m32r/platforms/Makefile b/arch/m32r/platforms/Makefile
index da03e1a8fe91..9e1a82529ad9 100644
--- a/arch/m32r/platforms/Makefile
+++ b/arch/m32r/platforms/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # arch/m32r/platforms/Makefile
 obj-$(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 e5d8be6fbb2d..ff2bb3b58bb5 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 e2dd778aeac7..297936003b1f 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 ac1c396d477d..06ea6d9bc576 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 767d2f4d6ded..c8d642ec4bfb 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 da58960b3f8a..18a408ff3fd1 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 76d665abf51e..7253258a7880 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 1bc3f90fdc53..e7edcab72a6b 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 a3646d4b05bd..87d2000081f7 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 364a3b2e8907..3ce1f3ac0d16 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 f8373c069524..8188c0baa064 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 dcde0ec777f6..ba828b16c6e3 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
  *