M32C Dependent Features
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AS can assemble code for several different members of the Renesas M32C family.  Normally the default is to assemble code for the M16C microprocessor.  The -m32c option may be used to change the default to the M32C microprocessor.

M32C Options
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The Renesas M32C version of AS has two machine-dependent options:

-m32c
     Assemble M32C instructions.

-m16c
     Assemble M16C instructions (default).