docs: tidy up TOCs and refs to license-rules.rst

The documentation and TOCs are organized in a manner of a tree. Adding a TOC to
the root, which refers to a file which is located in a subfolder forms a
grid. Those TOCs are a bit confusing and thats why we get additional error
messages while building partial documentation::

  $ make SPHINXDIRS=process htmldocs
  ...
  checking consistency... Documentation/process/license-rules.rst: \
  WARNING: document isn't included in any toctree

To fix it, the *root-license-TOC* is replaced by a reference and the
'license-roles.txt' is added to the Documentation/process/index.rst TOC.

BTW: there was an old licences remark in Documentation/process/howto.rst which
is also updated, mentioning SPDX and pointing to the license-rules.rst

Signed-off-by: Markus Heiser <[email protected]>
Signed-off-by: Jonathan Corbet <[email protected]>
diff --git a/Documentation/process/howto.rst b/Documentation/process/howto.rst
index 130bf0f..dcb25f9 100644
--- a/Documentation/process/howto.rst
+++ b/Documentation/process/howto.rst
@@ -57,12 +57,13 @@
 Legal Issues
 ------------
 
-The Linux kernel source code is released under the GPL.  Please see the
-file, COPYING, in the main directory of the source tree, for details on
-the license.  If you have further questions about the license, please
-contact a lawyer, and do not ask on the Linux kernel mailing list.  The
-people on the mailing lists are not lawyers, and you should not rely on
-their statements on legal matters.
+The Linux kernel source code is released under the GPL.  Please see the file
+COPYING in the main directory of the source tree. The Linux kernel licensing
+rules and how to use `SPDX <https://spdx.org/>`_ identifiers in source code are
+descibed in :ref:`Documentation/process/license-rules.rst <kernel_licensing>`.
+If you have further questions about the license, please contact a lawyer, and do
+not ask on the Linux kernel mailing list.  The people on the mailing lists are
+not lawyers, and you should not rely on their statements on legal matters.
 
 For common questions and answers about the GPL, please see: