test code test.s:
.h8300s
.section .text
.global _func
_func:
mov.b @0xFFFFC1:32, r0l; <- code to be relaxed
rts
h8300-hms-as.exe test.s -o test.o
h8300-hms-ld.exe --relax test.o -o test.out
linked and relaxed fine with ld v2.12.1 from h8300-hms.sourceforge.net
but with ld v2.14.91 relax skiped