CONFIG_SYS_HAS_CPU_R5500 is not available for thedefaultarchitecture x86.
Result is shown for architecture mips

CONFIG_SYS_HAS_CPU_R5500 (not configurable)

configname: CONFIG_SYS_HAS_CPU_R5500

Linux Kernel Configuration
└─>CPU selection
└─>SYS_HAS_CPU_R5500
In linux kernel since version 2.6.28 (release Date: 2008-12-24)  
is selected by
CONFIG_CPU_R5500