sh: sh2a: convert to SPDX identifiers

Update license to use SPDX-License-Identifier instead of verbose license
text.

Link: http://lkml.kernel.org/r/87d0qgcsz8.wl-kuninori.morimoto.gx@renesas.com
Signed-off-by: Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
Reviewed-by: Simon Horman <horms+renesas@verge.net.au>
Cc: Rich Felker <dalias@libc.org>
Cc: Yoshinori Sato <ysato@users.sourceforge.jp>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>

arch/sh/kernel/cpu/sh2a/entry.S

@@ -1,14 +1,11 @@
-/*
+/* SPDX-License-Identifier: GPL-2.0
+ *
  * arch/sh/kernel/cpu/sh2a/entry.S
  *
  * The SH-2A exception entry
  *
  * Copyright (C) 2008 Yoshinori Sato
  * Based on arch/sh/kernel/cpu/sh2/entry.S
- *
- * 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/linkage.h>