* config/tc-m32r.[ch]: New files.

	* config/tc-m32r.[ch]: New files.
	* cgen.c: New file.
	* Makefile.in (CPU_TYPES): Add m32r.
	(CFILES): Add cgen.c.
	(TARGET_CPU_CFILES): Add tc-m32r.c.
	(TARGET_CPU_HFILES): Add tc-m32r.h.
	(OBJS): Add cgen.o.
	(DISTCLEAN_HERE): Add cgen-opc.h.
	(.dep1,.tcdep): Create empty cgen-opc.h.
	(cgen.o): Add dependencies.
	(dependencies): Regenerate.
	* as.h (struct frag): New member fr_targ.
	(fr_pcrel_adjust,fr_bsr): Move into union fr_targ.ns32k.
	* conf.in (USING_CGEN): New macro.
	* configure.in (m32r-*-*): Add entry for.
	* configure: Regenerate.
	* write.c (relax_frag): fr_pcrel_adjust renamed to
	fr_targ.ns32k.pcrel_adjust.
	* config/tc-ns32k.c (*): Likewise.
	fr_bsr renamed to fr_targ.ns32k.bsr.