diff --git a/arch/sh/kernel/cpu/clock.c b/arch/sh/kernel/cpu/clock.c
index fca9b1e78a63bcffa3969a11422b8c3c84264b0f..6fb34410d630a5b0bf473bfe6a64e5b43cd71ce2 100644
--- a/arch/sh/kernel/cpu/clock.c
+++ b/arch/sh/kernel/cpu/clock.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/sh/kernel/cpu/clock.c - SuperH clock framework
  *
@@ -9,10 +10,6 @@
  *	Written by Tuukka Tikkanen <tuukka.tikkanen@elektrobit.com>
  *
  *  Modified for omap shared clock framework by Tony Lindgren <tony@atomide.com>
- *
- * This file is subject to the terms and conditions of the GNU General Public
- * License.  See the file "COPYING" in the main directory of this archive
- * for more details.
  */
 #include <linux/kernel.h>
 #include <linux/init.h>
diff --git a/arch/sh/kernel/cpu/init.c b/arch/sh/kernel/cpu/init.c
index c4f01c5c87362e2f0bf3dc2ce1ec0867ce56c9a9..ce7291e12a30c0492bf695719c70ea5bc473f7a3 100644
--- a/arch/sh/kernel/cpu/init.c
+++ b/arch/sh/kernel/cpu/init.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/sh/kernel/cpu/init.c
  *
@@ -5,10 +6,6 @@
  *
  * Copyright (C) 2002 - 2009  Paul Mundt
  * Copyright (C) 2003  Richard Curnow
- *
- * This file is subject to the terms and conditions of the GNU General Public
- * License.  See the file "COPYING" in the main directory of this archive
- * for more details.
  */
 #include <linux/init.h>
 #include <linux/kernel.h>
diff --git a/arch/sh/kernel/cpu/irq/Makefile b/arch/sh/kernel/cpu/irq/Makefile
index 3f8e79402d7d79a38cc2a29bf10cb0bb23f1853b..8b91cb96411b7332bc9893ed55569565ce015ab7 100644
--- a/arch/sh/kernel/cpu/irq/Makefile
+++ b/arch/sh/kernel/cpu/irq/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for the Linux/SuperH CPU-specific IRQ handlers.
 #
diff --git a/arch/sh/kernel/cpu/irq/intc-sh5.c b/arch/sh/kernel/cpu/irq/intc-sh5.c
index 9e056a3a0c73f98ad26917f810c2538c9fb30492..744f903b4df359b8efe63671897a2f769e5b91d8 100644
--- a/arch/sh/kernel/cpu/irq/intc-sh5.c
+++ b/arch/sh/kernel/cpu/irq/intc-sh5.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * arch/sh/kernel/cpu/irq/intc-sh5.c
  *
@@ -9,10 +10,6 @@
  * Per-interrupt selective. IRLM=0 (Fixed priority) is not
  * supported being useless without a cascaded interrupt
  * controller.
- *
- * This file is subject to the terms and conditions of the GNU General Public
- * License.  See the file "COPYING" in the main directory of this archive
- * for more details.
  */
 #include <linux/init.h>
 #include <linux/interrupt.h>
diff --git a/arch/sh/kernel/cpu/irq/ipr.c b/arch/sh/kernel/cpu/irq/ipr.c
index 5de6dff5c21b5b5ddcc9b4b713c85ce2d2e35e41..d41bce71f211fd0adb5ade1c60546bbac2bc795d 100644
--- a/arch/sh/kernel/cpu/irq/ipr.c
+++ b/arch/sh/kernel/cpu/irq/ipr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Interrupt handling for IPR-based IRQ.
  *
@@ -11,10 +12,6 @@
  *	On-chip supporting modules for SH7709/SH7709A/SH7729.
  *	Hitachi SolutionEngine external I/O:
  *		MS7709SE01, MS7709ASE01, and MS7750SE01
- *
- * This file is subject to the terms and conditions of the GNU General Public
- * License.  See the file "COPYING" in the main directory of this archive
- * for more details.
  */
 #include <linux/init.h>
 #include <linux/interrupt.h>
diff --git a/arch/sh/kernel/cpu/pfc.c b/arch/sh/kernel/cpu/pfc.c
index d766564ef7c2da5ac743197116666fa27e3eb9f4..062056ede88de4a7fb336601c5e802f4a1982b4c 100644
--- a/arch/sh/kernel/cpu/pfc.c
+++ b/arch/sh/kernel/cpu/pfc.c
@@ -1,16 +1,8 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * SH Pin Function Control Initialization
  *
  * Copyright (C) 2012  Renesas Solutions Corp.
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; version 2 of the License.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
  */
 
 #include <linux/init.h>