diff --git a/arch/sh/kernel/cpu/sh3/entry.S b/arch/sh/kernel/cpu/sh3/entry.S
index 67ad6467c694..272636ec5c98 100644
--- a/arch/sh/kernel/cpu/sh3/entry.S
+++ b/arch/sh/kernel/cpu/sh3/entry.S
@@ -508,6 +508,14 @@ ENTRY(handle_interrupt)
 	bsr	save_regs	! needs original pr value in k3
 	 mov	#-1, k2		! default vector kept in k2
 
+	stc	sr, r0	! get status register
+	shlr2	r0
+	and	#0x3c, r0
+	cmp/eq	#0x3c, r0
+	bf	9f
+	TRACE_IRQS_OFF
+9:
+
 	! Setup return address and jump to do_IRQ
 	mov.l	4f, r9		! fetch return address
 	lds	r9, pr		! put return address in pr
diff --git a/arch/sh/kernel/entry-common.S b/arch/sh/kernel/entry-common.S
index e63178fefb9b..700477601c6f 100644
--- a/arch/sh/kernel/entry-common.S
+++ b/arch/sh/kernel/entry-common.S
@@ -77,15 +77,6 @@ ENTRY(ret_from_irq)
 	!
 	mov	#OFF_SR, r0
 	mov.l	@(r0,r15), r0	! get status register
-
-	shlr2	r0
-	and	#0x3c, r0
-	cmp/eq	#0x3c, r0
-	bt	9f
-	TRACE_IRQS_ON
-9:
-	mov	#OFF_SR, r0
-	mov.l	@(r0,r15), r0	! get status register
 	shll	r0
 	shll	r0		! kernel space?
 	get_current_thread_info r8, r0
@@ -96,6 +87,7 @@ ENTRY(ret_from_irq)
 	 nop
 ENTRY(resume_kernel)
 	cli
+	TRACE_IRQS_OFF
 	mov.l	@(TI_PRE_COUNT,r8), r0	! current_thread_info->preempt_count
 	tst	r0, r0
 	bf	noresched
@@ -213,12 +205,25 @@ syscall_trace_entry:
 	 mov.l	r0, @(OFF_R0,r15)	! Return value
 
 __restore_all:
-	mov.l	1f, r0
+	mov	#OFF_SR, r0
+	mov.l	@(r0,r15), r0	! get status register
+
+	shlr2	r0
+	and	#0x3c, r0
+	cmp/eq	#0x3c, r0
+	bt	1f
+	TRACE_IRQS_ON
+	bra	2f
+	 nop
+1:
+	TRACE_IRQS_OFF
+2:
+	mov.l	3f, r0
 	jmp	@r0
 	 nop
 
 	.align	2
-1:	.long	restore_all
+3:	.long	restore_all
 
 	.align	2
 syscall_badsys:			! Bad syscall number