diff --git a/include/asm-m32r/Kbuild b/arch/m32r/include/asm/Kbuild
similarity index 100%
rename from include/asm-m32r/Kbuild
rename to arch/m32r/include/asm/Kbuild
diff --git a/include/asm-m32r/addrspace.h b/arch/m32r/include/asm/addrspace.h
similarity index 100%
rename from include/asm-m32r/addrspace.h
rename to arch/m32r/include/asm/addrspace.h
diff --git a/include/asm-m32r/assembler.h b/arch/m32r/include/asm/assembler.h
similarity index 100%
rename from include/asm-m32r/assembler.h
rename to arch/m32r/include/asm/assembler.h
diff --git a/include/asm-m32r/atomic.h b/arch/m32r/include/asm/atomic.h
similarity index 100%
rename from include/asm-m32r/atomic.h
rename to arch/m32r/include/asm/atomic.h
diff --git a/include/asm-m32r/auxvec.h b/arch/m32r/include/asm/auxvec.h
similarity index 100%
rename from include/asm-m32r/auxvec.h
rename to arch/m32r/include/asm/auxvec.h
diff --git a/include/asm-m32r/bitops.h b/arch/m32r/include/asm/bitops.h
similarity index 100%
rename from include/asm-m32r/bitops.h
rename to arch/m32r/include/asm/bitops.h
diff --git a/include/asm-m32r/bug.h b/arch/m32r/include/asm/bug.h
similarity index 100%
rename from include/asm-m32r/bug.h
rename to arch/m32r/include/asm/bug.h
diff --git a/include/asm-m32r/bugs.h b/arch/m32r/include/asm/bugs.h
similarity index 100%
rename from include/asm-m32r/bugs.h
rename to arch/m32r/include/asm/bugs.h
diff --git a/include/asm-m32r/byteorder.h b/arch/m32r/include/asm/byteorder.h
similarity index 100%
rename from include/asm-m32r/byteorder.h
rename to arch/m32r/include/asm/byteorder.h
diff --git a/include/asm-m32r/cache.h b/arch/m32r/include/asm/cache.h
similarity index 100%
rename from include/asm-m32r/cache.h
rename to arch/m32r/include/asm/cache.h
diff --git a/include/asm-m32r/cachectl.h b/arch/m32r/include/asm/cachectl.h
similarity index 100%
rename from include/asm-m32r/cachectl.h
rename to arch/m32r/include/asm/cachectl.h
diff --git a/include/asm-m32r/cacheflush.h b/arch/m32r/include/asm/cacheflush.h
similarity index 100%
rename from include/asm-m32r/cacheflush.h
rename to arch/m32r/include/asm/cacheflush.h
diff --git a/include/asm-m32r/checksum.h b/arch/m32r/include/asm/checksum.h
similarity index 100%
rename from include/asm-m32r/checksum.h
rename to arch/m32r/include/asm/checksum.h
diff --git a/include/asm-m32r/cputime.h b/arch/m32r/include/asm/cputime.h
similarity index 100%
rename from include/asm-m32r/cputime.h
rename to arch/m32r/include/asm/cputime.h
diff --git a/include/asm-m32r/current.h b/arch/m32r/include/asm/current.h
similarity index 100%
rename from include/asm-m32r/current.h
rename to arch/m32r/include/asm/current.h
diff --git a/include/asm-m32r/delay.h b/arch/m32r/include/asm/delay.h
similarity index 100%
rename from include/asm-m32r/delay.h
rename to arch/m32r/include/asm/delay.h
diff --git a/include/asm-m32r/device.h b/arch/m32r/include/asm/device.h
similarity index 100%
rename from include/asm-m32r/device.h
rename to arch/m32r/include/asm/device.h
diff --git a/include/asm-m32r/div64.h b/arch/m32r/include/asm/div64.h
similarity index 100%
rename from include/asm-m32r/div64.h
rename to arch/m32r/include/asm/div64.h
diff --git a/include/asm-m32r/dma.h b/arch/m32r/include/asm/dma.h
similarity index 100%
rename from include/asm-m32r/dma.h
rename to arch/m32r/include/asm/dma.h
diff --git a/include/asm-m32r/elf.h b/arch/m32r/include/asm/elf.h
similarity index 100%
rename from include/asm-m32r/elf.h
rename to arch/m32r/include/asm/elf.h
diff --git a/include/asm-m32r/emergency-restart.h b/arch/m32r/include/asm/emergency-restart.h
similarity index 100%
rename from include/asm-m32r/emergency-restart.h
rename to arch/m32r/include/asm/emergency-restart.h
diff --git a/include/asm-m32r/errno.h b/arch/m32r/include/asm/errno.h
similarity index 100%
rename from include/asm-m32r/errno.h
rename to arch/m32r/include/asm/errno.h
diff --git a/include/asm-m32r/fb.h b/arch/m32r/include/asm/fb.h
similarity index 100%
rename from include/asm-m32r/fb.h
rename to arch/m32r/include/asm/fb.h
diff --git a/include/asm-m32r/fcntl.h b/arch/m32r/include/asm/fcntl.h
similarity index 100%
rename from include/asm-m32r/fcntl.h
rename to arch/m32r/include/asm/fcntl.h
diff --git a/include/asm-m32r/flat.h b/arch/m32r/include/asm/flat.h
similarity index 100%
rename from include/asm-m32r/flat.h
rename to arch/m32r/include/asm/flat.h
diff --git a/include/asm-m32r/futex.h b/arch/m32r/include/asm/futex.h
similarity index 100%
rename from include/asm-m32r/futex.h
rename to arch/m32r/include/asm/futex.h
diff --git a/include/asm-m32r/hardirq.h b/arch/m32r/include/asm/hardirq.h
similarity index 100%
rename from include/asm-m32r/hardirq.h
rename to arch/m32r/include/asm/hardirq.h
diff --git a/include/asm-m32r/hw_irq.h b/arch/m32r/include/asm/hw_irq.h
similarity index 100%
rename from include/asm-m32r/hw_irq.h
rename to arch/m32r/include/asm/hw_irq.h
diff --git a/include/asm-m32r/io.h b/arch/m32r/include/asm/io.h
similarity index 100%
rename from include/asm-m32r/io.h
rename to arch/m32r/include/asm/io.h
diff --git a/include/asm-m32r/ioctl.h b/arch/m32r/include/asm/ioctl.h
similarity index 100%
rename from include/asm-m32r/ioctl.h
rename to arch/m32r/include/asm/ioctl.h
diff --git a/include/asm-m32r/ioctls.h b/arch/m32r/include/asm/ioctls.h
similarity index 100%
rename from include/asm-m32r/ioctls.h
rename to arch/m32r/include/asm/ioctls.h
diff --git a/include/asm-m32r/ipcbuf.h b/arch/m32r/include/asm/ipcbuf.h
similarity index 100%
rename from include/asm-m32r/ipcbuf.h
rename to arch/m32r/include/asm/ipcbuf.h
diff --git a/include/asm-m32r/irq.h b/arch/m32r/include/asm/irq.h
similarity index 100%
rename from include/asm-m32r/irq.h
rename to arch/m32r/include/asm/irq.h
diff --git a/include/asm-m32r/irq_regs.h b/arch/m32r/include/asm/irq_regs.h
similarity index 100%
rename from include/asm-m32r/irq_regs.h
rename to arch/m32r/include/asm/irq_regs.h
diff --git a/include/asm-m32r/kdebug.h b/arch/m32r/include/asm/kdebug.h
similarity index 100%
rename from include/asm-m32r/kdebug.h
rename to arch/m32r/include/asm/kdebug.h
diff --git a/include/asm-m32r/kmap_types.h b/arch/m32r/include/asm/kmap_types.h
similarity index 100%
rename from include/asm-m32r/kmap_types.h
rename to arch/m32r/include/asm/kmap_types.h
diff --git a/include/asm-m32r/linkage.h b/arch/m32r/include/asm/linkage.h
similarity index 100%
rename from include/asm-m32r/linkage.h
rename to arch/m32r/include/asm/linkage.h
diff --git a/include/asm-m32r/local.h b/arch/m32r/include/asm/local.h
similarity index 100%
rename from include/asm-m32r/local.h
rename to arch/m32r/include/asm/local.h
diff --git a/include/asm-m32r/m32102.h b/arch/m32r/include/asm/m32102.h
similarity index 100%
rename from include/asm-m32r/m32102.h
rename to arch/m32r/include/asm/m32102.h
diff --git a/include/asm-m32r/m32104ut/m32104ut_pld.h b/arch/m32r/include/asm/m32104ut/m32104ut_pld.h
similarity index 100%
rename from include/asm-m32r/m32104ut/m32104ut_pld.h
rename to arch/m32r/include/asm/m32104ut/m32104ut_pld.h
diff --git a/include/asm-m32r/m32700ut/m32700ut_lan.h b/arch/m32r/include/asm/m32700ut/m32700ut_lan.h
similarity index 100%
rename from include/asm-m32r/m32700ut/m32700ut_lan.h
rename to arch/m32r/include/asm/m32700ut/m32700ut_lan.h
diff --git a/include/asm-m32r/m32700ut/m32700ut_lcd.h b/arch/m32r/include/asm/m32700ut/m32700ut_lcd.h
similarity index 100%
rename from include/asm-m32r/m32700ut/m32700ut_lcd.h
rename to arch/m32r/include/asm/m32700ut/m32700ut_lcd.h
diff --git a/include/asm-m32r/m32700ut/m32700ut_pld.h b/arch/m32r/include/asm/m32700ut/m32700ut_pld.h
similarity index 100%
rename from include/asm-m32r/m32700ut/m32700ut_pld.h
rename to arch/m32r/include/asm/m32700ut/m32700ut_pld.h
diff --git a/include/asm-m32r/m32r.h b/arch/m32r/include/asm/m32r.h
similarity index 100%
rename from include/asm-m32r/m32r.h
rename to arch/m32r/include/asm/m32r.h
diff --git a/include/asm-m32r/m32r_mp_fpga.h b/arch/m32r/include/asm/m32r_mp_fpga.h
similarity index 100%
rename from include/asm-m32r/m32r_mp_fpga.h
rename to arch/m32r/include/asm/m32r_mp_fpga.h
diff --git a/include/asm-m32r/mappi2/mappi2_pld.h b/arch/m32r/include/asm/mappi2/mappi2_pld.h
similarity index 100%
rename from include/asm-m32r/mappi2/mappi2_pld.h
rename to arch/m32r/include/asm/mappi2/mappi2_pld.h
diff --git a/include/asm-m32r/mappi3/mappi3_pld.h b/arch/m32r/include/asm/mappi3/mappi3_pld.h
similarity index 100%
rename from include/asm-m32r/mappi3/mappi3_pld.h
rename to arch/m32r/include/asm/mappi3/mappi3_pld.h
diff --git a/include/asm-m32r/mc146818rtc.h b/arch/m32r/include/asm/mc146818rtc.h
similarity index 100%
rename from include/asm-m32r/mc146818rtc.h
rename to arch/m32r/include/asm/mc146818rtc.h
diff --git a/include/asm-m32r/mman.h b/arch/m32r/include/asm/mman.h
similarity index 100%
rename from include/asm-m32r/mman.h
rename to arch/m32r/include/asm/mman.h
diff --git a/include/asm-m32r/mmu.h b/arch/m32r/include/asm/mmu.h
similarity index 100%
rename from include/asm-m32r/mmu.h
rename to arch/m32r/include/asm/mmu.h
diff --git a/include/asm-m32r/mmu_context.h b/arch/m32r/include/asm/mmu_context.h
similarity index 100%
rename from include/asm-m32r/mmu_context.h
rename to arch/m32r/include/asm/mmu_context.h
diff --git a/include/asm-m32r/mmzone.h b/arch/m32r/include/asm/mmzone.h
similarity index 100%
rename from include/asm-m32r/mmzone.h
rename to arch/m32r/include/asm/mmzone.h
diff --git a/include/asm-m32r/module.h b/arch/m32r/include/asm/module.h
similarity index 100%
rename from include/asm-m32r/module.h
rename to arch/m32r/include/asm/module.h
diff --git a/include/asm-m32r/msgbuf.h b/arch/m32r/include/asm/msgbuf.h
similarity index 100%
rename from include/asm-m32r/msgbuf.h
rename to arch/m32r/include/asm/msgbuf.h
diff --git a/include/asm-m32r/mutex.h b/arch/m32r/include/asm/mutex.h
similarity index 100%
rename from include/asm-m32r/mutex.h
rename to arch/m32r/include/asm/mutex.h
diff --git a/include/asm-m32r/opsput/opsput_lan.h b/arch/m32r/include/asm/opsput/opsput_lan.h
similarity index 100%
rename from include/asm-m32r/opsput/opsput_lan.h
rename to arch/m32r/include/asm/opsput/opsput_lan.h
diff --git a/include/asm-m32r/opsput/opsput_lcd.h b/arch/m32r/include/asm/opsput/opsput_lcd.h
similarity index 100%
rename from include/asm-m32r/opsput/opsput_lcd.h
rename to arch/m32r/include/asm/opsput/opsput_lcd.h
diff --git a/include/asm-m32r/opsput/opsput_pld.h b/arch/m32r/include/asm/opsput/opsput_pld.h
similarity index 100%
rename from include/asm-m32r/opsput/opsput_pld.h
rename to arch/m32r/include/asm/opsput/opsput_pld.h
diff --git a/include/asm-m32r/page.h b/arch/m32r/include/asm/page.h
similarity index 100%
rename from include/asm-m32r/page.h
rename to arch/m32r/include/asm/page.h
diff --git a/include/asm-m32r/param.h b/arch/m32r/include/asm/param.h
similarity index 100%
rename from include/asm-m32r/param.h
rename to arch/m32r/include/asm/param.h
diff --git a/include/asm-m32r/pci.h b/arch/m32r/include/asm/pci.h
similarity index 100%
rename from include/asm-m32r/pci.h
rename to arch/m32r/include/asm/pci.h
diff --git a/include/asm-m32r/percpu.h b/arch/m32r/include/asm/percpu.h
similarity index 100%
rename from include/asm-m32r/percpu.h
rename to arch/m32r/include/asm/percpu.h
diff --git a/include/asm-m32r/pgalloc.h b/arch/m32r/include/asm/pgalloc.h
similarity index 100%
rename from include/asm-m32r/pgalloc.h
rename to arch/m32r/include/asm/pgalloc.h
diff --git a/include/asm-m32r/pgtable-2level.h b/arch/m32r/include/asm/pgtable-2level.h
similarity index 100%
rename from include/asm-m32r/pgtable-2level.h
rename to arch/m32r/include/asm/pgtable-2level.h
diff --git a/include/asm-m32r/pgtable.h b/arch/m32r/include/asm/pgtable.h
similarity index 100%
rename from include/asm-m32r/pgtable.h
rename to arch/m32r/include/asm/pgtable.h
diff --git a/include/asm-m32r/poll.h b/arch/m32r/include/asm/poll.h
similarity index 100%
rename from include/asm-m32r/poll.h
rename to arch/m32r/include/asm/poll.h
diff --git a/include/asm-m32r/posix_types.h b/arch/m32r/include/asm/posix_types.h
similarity index 100%
rename from include/asm-m32r/posix_types.h
rename to arch/m32r/include/asm/posix_types.h
diff --git a/include/asm-m32r/processor.h b/arch/m32r/include/asm/processor.h
similarity index 100%
rename from include/asm-m32r/processor.h
rename to arch/m32r/include/asm/processor.h
diff --git a/include/asm-m32r/ptrace.h b/arch/m32r/include/asm/ptrace.h
similarity index 100%
rename from include/asm-m32r/ptrace.h
rename to arch/m32r/include/asm/ptrace.h
diff --git a/include/asm-m32r/resource.h b/arch/m32r/include/asm/resource.h
similarity index 100%
rename from include/asm-m32r/resource.h
rename to arch/m32r/include/asm/resource.h
diff --git a/include/asm-m32r/rtc.h b/arch/m32r/include/asm/rtc.h
similarity index 100%
rename from include/asm-m32r/rtc.h
rename to arch/m32r/include/asm/rtc.h
diff --git a/include/asm-m32r/s1d13806.h b/arch/m32r/include/asm/s1d13806.h
similarity index 100%
rename from include/asm-m32r/s1d13806.h
rename to arch/m32r/include/asm/s1d13806.h
diff --git a/include/asm-m32r/scatterlist.h b/arch/m32r/include/asm/scatterlist.h
similarity index 100%
rename from include/asm-m32r/scatterlist.h
rename to arch/m32r/include/asm/scatterlist.h
diff --git a/include/asm-m32r/sections.h b/arch/m32r/include/asm/sections.h
similarity index 100%
rename from include/asm-m32r/sections.h
rename to arch/m32r/include/asm/sections.h
diff --git a/include/asm-m32r/segment.h b/arch/m32r/include/asm/segment.h
similarity index 100%
rename from include/asm-m32r/segment.h
rename to arch/m32r/include/asm/segment.h
diff --git a/include/asm-m32r/sembuf.h b/arch/m32r/include/asm/sembuf.h
similarity index 100%
rename from include/asm-m32r/sembuf.h
rename to arch/m32r/include/asm/sembuf.h
diff --git a/include/asm-m32r/serial.h b/arch/m32r/include/asm/serial.h
similarity index 100%
rename from include/asm-m32r/serial.h
rename to arch/m32r/include/asm/serial.h
diff --git a/include/asm-m32r/setup.h b/arch/m32r/include/asm/setup.h
similarity index 100%
rename from include/asm-m32r/setup.h
rename to arch/m32r/include/asm/setup.h
diff --git a/include/asm-m32r/shmbuf.h b/arch/m32r/include/asm/shmbuf.h
similarity index 100%
rename from include/asm-m32r/shmbuf.h
rename to arch/m32r/include/asm/shmbuf.h
diff --git a/include/asm-m32r/shmparam.h b/arch/m32r/include/asm/shmparam.h
similarity index 100%
rename from include/asm-m32r/shmparam.h
rename to arch/m32r/include/asm/shmparam.h
diff --git a/include/asm-m32r/sigcontext.h b/arch/m32r/include/asm/sigcontext.h
similarity index 100%
rename from include/asm-m32r/sigcontext.h
rename to arch/m32r/include/asm/sigcontext.h
diff --git a/include/asm-m32r/siginfo.h b/arch/m32r/include/asm/siginfo.h
similarity index 100%
rename from include/asm-m32r/siginfo.h
rename to arch/m32r/include/asm/siginfo.h
diff --git a/include/asm-m32r/signal.h b/arch/m32r/include/asm/signal.h
similarity index 100%
rename from include/asm-m32r/signal.h
rename to arch/m32r/include/asm/signal.h
diff --git a/include/asm-m32r/smp.h b/arch/m32r/include/asm/smp.h
similarity index 100%
rename from include/asm-m32r/smp.h
rename to arch/m32r/include/asm/smp.h
diff --git a/include/asm-m32r/socket.h b/arch/m32r/include/asm/socket.h
similarity index 100%
rename from include/asm-m32r/socket.h
rename to arch/m32r/include/asm/socket.h
diff --git a/include/asm-m32r/sockios.h b/arch/m32r/include/asm/sockios.h
similarity index 100%
rename from include/asm-m32r/sockios.h
rename to arch/m32r/include/asm/sockios.h
diff --git a/include/asm-m32r/spinlock.h b/arch/m32r/include/asm/spinlock.h
similarity index 100%
rename from include/asm-m32r/spinlock.h
rename to arch/m32r/include/asm/spinlock.h
diff --git a/include/asm-m32r/spinlock_types.h b/arch/m32r/include/asm/spinlock_types.h
similarity index 100%
rename from include/asm-m32r/spinlock_types.h
rename to arch/m32r/include/asm/spinlock_types.h
diff --git a/include/asm-m32r/stat.h b/arch/m32r/include/asm/stat.h
similarity index 100%
rename from include/asm-m32r/stat.h
rename to arch/m32r/include/asm/stat.h
diff --git a/include/asm-m32r/statfs.h b/arch/m32r/include/asm/statfs.h
similarity index 100%
rename from include/asm-m32r/statfs.h
rename to arch/m32r/include/asm/statfs.h
diff --git a/include/asm-m32r/string.h b/arch/m32r/include/asm/string.h
similarity index 100%
rename from include/asm-m32r/string.h
rename to arch/m32r/include/asm/string.h
diff --git a/include/asm-m32r/syscall.h b/arch/m32r/include/asm/syscall.h
similarity index 100%
rename from include/asm-m32r/syscall.h
rename to arch/m32r/include/asm/syscall.h
diff --git a/include/asm-m32r/system.h b/arch/m32r/include/asm/system.h
similarity index 100%
rename from include/asm-m32r/system.h
rename to arch/m32r/include/asm/system.h
diff --git a/include/asm-m32r/termbits.h b/arch/m32r/include/asm/termbits.h
similarity index 100%
rename from include/asm-m32r/termbits.h
rename to arch/m32r/include/asm/termbits.h
diff --git a/include/asm-m32r/termios.h b/arch/m32r/include/asm/termios.h
similarity index 100%
rename from include/asm-m32r/termios.h
rename to arch/m32r/include/asm/termios.h
diff --git a/include/asm-m32r/thread_info.h b/arch/m32r/include/asm/thread_info.h
similarity index 100%
rename from include/asm-m32r/thread_info.h
rename to arch/m32r/include/asm/thread_info.h
diff --git a/include/asm-m32r/timex.h b/arch/m32r/include/asm/timex.h
similarity index 100%
rename from include/asm-m32r/timex.h
rename to arch/m32r/include/asm/timex.h
diff --git a/include/asm-m32r/tlb.h b/arch/m32r/include/asm/tlb.h
similarity index 100%
rename from include/asm-m32r/tlb.h
rename to arch/m32r/include/asm/tlb.h
diff --git a/include/asm-m32r/tlbflush.h b/arch/m32r/include/asm/tlbflush.h
similarity index 100%
rename from include/asm-m32r/tlbflush.h
rename to arch/m32r/include/asm/tlbflush.h
diff --git a/include/asm-m32r/topology.h b/arch/m32r/include/asm/topology.h
similarity index 100%
rename from include/asm-m32r/topology.h
rename to arch/m32r/include/asm/topology.h
diff --git a/include/asm-m32r/types.h b/arch/m32r/include/asm/types.h
similarity index 100%
rename from include/asm-m32r/types.h
rename to arch/m32r/include/asm/types.h
diff --git a/include/asm-m32r/uaccess.h b/arch/m32r/include/asm/uaccess.h
similarity index 100%
rename from include/asm-m32r/uaccess.h
rename to arch/m32r/include/asm/uaccess.h
diff --git a/include/asm-m32r/ucontext.h b/arch/m32r/include/asm/ucontext.h
similarity index 100%
rename from include/asm-m32r/ucontext.h
rename to arch/m32r/include/asm/ucontext.h
diff --git a/include/asm-m32r/unaligned.h b/arch/m32r/include/asm/unaligned.h
similarity index 100%
rename from include/asm-m32r/unaligned.h
rename to arch/m32r/include/asm/unaligned.h
diff --git a/include/asm-m32r/unistd.h b/arch/m32r/include/asm/unistd.h
similarity index 100%
rename from include/asm-m32r/unistd.h
rename to arch/m32r/include/asm/unistd.h
diff --git a/include/asm-m32r/user.h b/arch/m32r/include/asm/user.h
similarity index 100%
rename from include/asm-m32r/user.h
rename to arch/m32r/include/asm/user.h
diff --git a/include/asm-m32r/vga.h b/arch/m32r/include/asm/vga.h
similarity index 100%
rename from include/asm-m32r/vga.h
rename to arch/m32r/include/asm/vga.h
diff --git a/include/asm-m32r/xor.h b/arch/m32r/include/asm/xor.h
similarity index 100%
rename from include/asm-m32r/xor.h
rename to arch/m32r/include/asm/xor.h