sh: lib: convert to SPDX identifiers

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

Link: http://lkml.kernel.org/r/871s6wcswb.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: Yoshinori Sato <ysato@users.sourceforge.jp>
Cc: Rich Felker <dalias@libc.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>
diff --git a/arch/sh/lib/mcount.S b/arch/sh/lib/mcount.S
index 7a8572f..c6ca90c 100644
--- a/arch/sh/lib/mcount.S
+++ b/arch/sh/lib/mcount.S
@@ -1,12 +1,9 @@
-/*
+/* SPDX-License-Identifier: GPL-2.0
+ *
  * arch/sh/lib/mcount.S
  *
  *  Copyright (C) 2008, 2009  Paul Mundt
  *  Copyright (C) 2008, 2009  Matt Fleming
- *
- * 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 <asm/ftrace.h>
 #include <asm/thread_info.h>