diff --git a/fs/f2fs/acl.c b/fs/f2fs/acl.c
index cd82e1ce5d678eef7e90559ad97732ef699a132a..fa707cdd4120def0948f124fac75f86537d3e3b6 100644
--- a/fs/f2fs/acl.c
+++ b/fs/f2fs/acl.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/acl.c
  *
@@ -7,10 +8,6 @@
  * Portions of this code from linux/fs/ext2/acl.c
  *
  * Copyright (C) 2001-2003 Andreas Gruenbacher, <agruen@suse.de>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/f2fs_fs.h>
 #include "f2fs.h"
diff --git a/fs/f2fs/acl.h b/fs/f2fs/acl.h
index 2c685185c24db6823f11536fdc6d79155e449123..b96823c59b15a4c62f3bd00558cbc04cd9c96791 100644
--- a/fs/f2fs/acl.h
+++ b/fs/f2fs/acl.h
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/acl.h
  *
@@ -7,10 +8,6 @@
  * Portions of this code from linux/fs/ext2/acl.h
  *
  * Copyright (C) 2001-2003 Andreas Gruenbacher, <agruen@suse.de>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #ifndef __F2FS_ACL_H__
 #define __F2FS_ACL_H__
diff --git a/fs/f2fs/checkpoint.c b/fs/f2fs/checkpoint.c
index 59d0472013f437616f06bba75b346dc036c3fa57..d312d2829d5a22b1e4c987e3d78f0b3c94188555 100644
--- a/fs/f2fs/checkpoint.c
+++ b/fs/f2fs/checkpoint.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/checkpoint.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/bio.h>
diff --git a/fs/f2fs/data.c b/fs/f2fs/data.c
index 26f38b224bb2a3cdff47987225c010d1de97863b..c8c4b54e2bbf4eb7306c2ca1f3698ac1660589dd 100644
--- a/fs/f2fs/data.c
+++ b/fs/f2fs/data.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/data.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/debug.c b/fs/f2fs/debug.c
index ebe649d9793cbe182e2d20fef93602e92b56941f..d3c402183e3c49f5bbee67fd2e0c232ab0c583f3 100644
--- a/fs/f2fs/debug.c
+++ b/fs/f2fs/debug.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs debugging statistics
  *
@@ -5,10 +6,6 @@
  *             http://www.samsung.com/
  * Copyright (c) 2012 Linux Foundation
  * Copyright (c) 2012 Greg Kroah-Hartman <gregkh@linuxfoundation.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 
 #include <linux/fs.h>
diff --git a/fs/f2fs/dir.c b/fs/f2fs/dir.c
index bd0348cc860fa4471cb429c86fde55f36d1bb38b..c77a58038709dbf0b5347a2a551aadce700942eb 100644
--- a/fs/f2fs/dir.c
+++ b/fs/f2fs/dir.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/dir.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/extent_cache.c b/fs/f2fs/extent_cache.c
index a70cd2580eae1eb326b69ddef395d54e582de732..904ad7ba5a453f610bdf43b635717ef081808e0c 100644
--- a/fs/f2fs/extent_cache.c
+++ b/fs/f2fs/extent_cache.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs extent cache support
  *
@@ -5,10 +6,6 @@
  * Copyright (c) 2015 Samsung Electronics
  * Authors: Jaegeuk Kim <jaegeuk@kernel.org>
  *          Chao Yu <chao2.yu@samsung.com>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 
 #include <linux/fs.h>
diff --git a/fs/f2fs/f2fs.h b/fs/f2fs/f2fs.h
index 88b8d5073581beacb897724bd65b63f9f7356cf5..079f525d5764289510cef52dfb32a5d3be4e9e76 100644
--- a/fs/f2fs/f2fs.h
+++ b/fs/f2fs/f2fs.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/f2fs.h
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #ifndef _LINUX_F2FS_H
 #define _LINUX_F2FS_H
diff --git a/fs/f2fs/file.c b/fs/f2fs/file.c
index 61f95731c8586cfd87abbcbf2da7c30c1b7e22c5..357422a4c3197cf6e0d5c01fa86f2926c51ab938 100644
--- a/fs/f2fs/file.c
+++ b/fs/f2fs/file.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/file.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/gc.c b/fs/f2fs/gc.c
index 5c8d004222372990c1445ff62172ea7d16759d74..a4c1a419611d27fa9735dc392406142e3613cff1 100644
--- a/fs/f2fs/gc.c
+++ b/fs/f2fs/gc.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/gc.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/module.h>
diff --git a/fs/f2fs/gc.h b/fs/f2fs/gc.h
index c8619e408009068c63ff37d35eecc84797eb8130..bbac9d3787bd35e4bbdfb1a2ea65853148d1e6a2 100644
--- a/fs/f2fs/gc.h
+++ b/fs/f2fs/gc.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/gc.h
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #define GC_THREAD_MIN_WB_PAGES		1	/*
 						 * a threshold to determine
diff --git a/fs/f2fs/hash.c b/fs/f2fs/hash.c
index eb2e031ea887bed43229f63e9923986bc14f3955..cc82f142f811f63065aa9299a2bdc772d79660aa 100644
--- a/fs/f2fs/hash.c
+++ b/fs/f2fs/hash.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/hash.c
  *
@@ -7,10 +8,6 @@
  * Portions of this code from linux/fs/ext3/hash.c
  *
  * Copyright (C) 2002 by Theodore Ts'o
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/types.h>
 #include <linux/fs.h>
diff --git a/fs/f2fs/inline.c b/fs/f2fs/inline.c
index 115dc219344b15be987905121b38961b8fdcd630..425d740f87fdcacf7fc477d089ce2fe08f568fac 100644
--- a/fs/f2fs/inline.c
+++ b/fs/f2fs/inline.c
@@ -1,11 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/inline.c
  * Copyright (c) 2013, Intel Corporation
  * Authors: Huajun Li <huajun.li@intel.com>
  *          Haicheng Li <haicheng.li@intel.com>
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 
 #include <linux/fs.h>
diff --git a/fs/f2fs/inode.c b/fs/f2fs/inode.c
index 959df2249875c484d6b7a51369fd97466e9002a8..86e7333d60c149f487957f709f2556ad0ee97426 100644
--- a/fs/f2fs/inode.c
+++ b/fs/f2fs/inode.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/inode.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/namei.c b/fs/f2fs/namei.c
index 1f67e389169f5388a4883a1f89398b7f43cabaa0..9ad451ac2cecc7d36219329d34de86d1ba501fec 100644
--- a/fs/f2fs/namei.c
+++ b/fs/f2fs/namei.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/namei.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/node.c b/fs/f2fs/node.c
index dd2e45a661aacdb123b63c92f84e717f17fa59c1..fa2381c0bc475ecada0fbdeaafc5a86ef06bcda4 100644
--- a/fs/f2fs/node.c
+++ b/fs/f2fs/node.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/node.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/node.h b/fs/f2fs/node.h
index 0f4db7a6125473b24e3a0135c080757f12b0b41d..1c73d879a9bc94c32f83ffb34eaf54f91eb2c7d3 100644
--- a/fs/f2fs/node.h
+++ b/fs/f2fs/node.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/node.h
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 /* start node id of a node block dedicated to the given node id */
 #define	START_NID(nid) (((nid) / NAT_ENTRY_PER_BLOCK) * NAT_ENTRY_PER_BLOCK)
diff --git a/fs/f2fs/recovery.c b/fs/f2fs/recovery.c
index e3aa6eee7a8b915054bc02a295e4ff2f9cdd820e..56d34193a74b51d48dbc645732a21e3a2260cb49 100644
--- a/fs/f2fs/recovery.c
+++ b/fs/f2fs/recovery.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/recovery.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/segment.c b/fs/f2fs/segment.c
index 187c848a65b82d86bf951d3cd70e5eb7cd3b26a5..9a8d7d415a74903e857278bcb23ce632e628e200 100644
--- a/fs/f2fs/segment.c
+++ b/fs/f2fs/segment.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/segment.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/segment.h b/fs/f2fs/segment.h
index b3d9e317ff0c142b111488911edeb222dfebdbcb..086150028c6d1ada7d8b4ca4b219a9c88586a237 100644
--- a/fs/f2fs/segment.h
+++ b/fs/f2fs/segment.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/segment.h
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/blkdev.h>
 #include <linux/backing-dev.h>
diff --git a/fs/f2fs/shrinker.c b/fs/f2fs/shrinker.c
index 36cfd816c160827f6f65c358e1465d016eee1dca..9e13db994fdf4dcfb3955d3bc1fd9f4dbdb7a121 100644
--- a/fs/f2fs/shrinker.c
+++ b/fs/f2fs/shrinker.c
@@ -1,13 +1,10 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs shrinker support
  *   the basic infra was copied from fs/ubifs/shrinker.c
  *
  * Copyright (c) 2015 Motorola Mobility
  * Copyright (c) 2015 Jaegeuk Kim <jaegeuk@kernel.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/super.c b/fs/f2fs/super.c
index 3106da1d9be6816a271b7fd9687e96cfdf287058..8c536105d5efb5d27d3c4b125ac83d2a9e9a3de2 100644
--- a/fs/f2fs/super.c
+++ b/fs/f2fs/super.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/super.c
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/module.h>
 #include <linux/init.h>
diff --git a/fs/f2fs/sysfs.c b/fs/f2fs/sysfs.c
index 81c0e5337443dee31c5339be2a305f16e91c9ddf..c8924c02accd35af61e0112ea0039dfefc4468ae 100644
--- a/fs/f2fs/sysfs.c
+++ b/fs/f2fs/sysfs.c
@@ -1,13 +1,10 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs sysfs interface
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
  * Copyright (c) 2017 Chao Yu <chao@kernel.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/compiler.h>
 #include <linux/proc_fs.h>
diff --git a/fs/f2fs/trace.c b/fs/f2fs/trace.c
index a1fcd00bbb2bd6e1b73750ed76d9b57c25e25705..ce2a5eb210b6681f5b5f317314ca9335eb7c9d9b 100644
--- a/fs/f2fs/trace.c
+++ b/fs/f2fs/trace.c
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs IO tracer
  *
  * Copyright (c) 2014 Motorola Mobility
  * Copyright (c) 2014 Jaegeuk Kim <jaegeuk@kernel.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/fs.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/trace.h b/fs/f2fs/trace.h
index 67db24ac1e85aa6d6ded7b4bda21d63935d4e233..e8075fc5b2284e9a00564d4d416c4115ef1df566 100644
--- a/fs/f2fs/trace.h
+++ b/fs/f2fs/trace.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * f2fs IO tracer
  *
  * Copyright (c) 2014 Motorola Mobility
  * Copyright (c) 2014 Jaegeuk Kim <jaegeuk@kernel.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #ifndef __F2FS_TRACE_H__
 #define __F2FS_TRACE_H__
diff --git a/fs/f2fs/xattr.c b/fs/f2fs/xattr.c
index 77a010e625f503b7ec54ca0daef6b8d5d5d4cfaf..7261245c208dc5f0ebd229460b2cfadf74119d7d 100644
--- a/fs/f2fs/xattr.c
+++ b/fs/f2fs/xattr.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/xattr.c
  *
@@ -13,10 +14,6 @@
  *  suggestion of Luka Renko <luka.renko@hermes.si>.
  * xattr consolidation Copyright (c) 2004 James Morris <jmorris@redhat.com>,
  *  Red Hat Inc.
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #include <linux/rwsem.h>
 #include <linux/f2fs_fs.h>
diff --git a/fs/f2fs/xattr.h b/fs/f2fs/xattr.h
index dbcd1d16e66982e07233e66fe400e95597a6c2df..67db134da0f5f6da01ff505d956e60069114767d 100644
--- a/fs/f2fs/xattr.h
+++ b/fs/f2fs/xattr.h
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * fs/f2fs/xattr.h
  *
@@ -9,10 +10,6 @@
  * On-disk format of extended attributes for the ext2 filesystem.
  *
  * (C) 2001 Andreas Gruenbacher, <a.gruenbacher@computer.org>
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #ifndef __F2FS_XATTR_H__
 #define __F2FS_XATTR_H__
diff --git a/include/linux/f2fs_fs.h b/include/linux/f2fs_fs.h
index f70f8ac9c4f442a239f32ca948c92cfa32d2e09e..1d4b196291d69ef4fb3e7344242d3dfd122cdb83 100644
--- a/include/linux/f2fs_fs.h
+++ b/include/linux/f2fs_fs.h
@@ -1,12 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /**
  * include/linux/f2fs_fs.h
  *
  * Copyright (c) 2012 Samsung Electronics Co., Ltd.
  *             http://www.samsung.com/
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
  */
 #ifndef _LINUX_F2FS_FS_H
 #define _LINUX_F2FS_FS_H