Renesas Emulator System M3T-MR100 - Manual (Page 287)

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[( System stack size γ used by system clock interrupt handler )]
When you do not use a system timer, there is no need to add a system stack used by the system clock interrupt handler.
The system stack size
γ used by the system clock interrupt handler is whichever larger of the two cases below:
48 + maximum size used by cyclic handler
48 + maximum size used by alarm handler
72 bytes
C language
Using the stack size calculation utility of NC100, calculate the stack size of each Alarm or Cyclic handler.
Refer to the manual of the stack size calculation utilityr for detailed use of it.
Assembly language
The stack size to be used by Alarm or Cyclic handler
= register to be used + user size + stack size to be used by service call
If neither cyclic handler nor alarm handler is used, then
γ = 72 bytes
When using the interrupt handler and system clock interrupt handler in combination, add the stack sizes used by both.