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/GCC 5

3.17.19 M32C Options

-mcpu=name
Select the CPU for which code is generated. name may be one of ‘r8c’ for the R8C/Tiny series, ‘m16c’ for the M16C (up to /60) series, ‘m32cm’ for the M16C/80 series, or ‘m32c’ for the M32C/80 series.
-msim
Specifies that the program will be run on the simulator. This causes an alternate runtime library to be linked in which supports, for example, file I/O. You must not use this option when generating programs that will run on real hardware; you must provide your own runtime library for whatever I/O functions are needed.
-memregs=number
Specifies the number of memory-based pseudo-registers GCC uses during code generation. These pseudo-registers are used like real registers, so there is a tradeoff between GCC's ability to fit the code into available registers, and the performance penalty of using memory instead of registers. Note that all modules in a program must be compiled with the same value for this option. Because of that, you must not use this option with GCC's default runtime libraries.

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https://gcc.gnu.org/onlinedocs/gcc-5.4.0/gcc/M32C-Options.html