sh: kernel: convert to SPDX identifiers

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

Link: http://lkml.kernel.org/r/8736rccswn.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/irq_32.c

@@ -1,11 +1,8 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * SHcompact irqflags support
  *
  * Copyright (C) 2006 - 2009 Paul Mundt
- *
- * 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/irqflags.h>
 #include <linux/module.h>