Rule 2.1 has an Exception.

[ogawa.kiyoshi]

In rule 2.1, Note: "code that has been conditionally excluded by pre-processor directives is not subject to this rule as it is not presented to the later phases of translation.". I think this statement may be "Exception". Do you think so?

[misra-c]

The MISRA C:2012 guidelines define “code” in the Glossary as

Code consists of everything within a translation unit that is not excluded by conditional compilation

Therefore, all guidelines apply to code after preprocessing directives have been executed, unless otherwise stated in a guideline.

This includes rule 2.1, and the note has only been added to clarify the situation for the user who may not be aware of the definition in the glossary.