diff --git a/docs/file_format/custom_options.md b/docs/file_format/custom_options.md
index 7e28bde..e0efe7c 100644
--- a/docs/file_format/custom_options.md
+++ b/docs/file_format/custom_options.md
@@ -15,6 +15,7 @@ handled by the C preprocessor or in Rust with its features.
   - [Usage](#usage)
     - [Path replacement](#path-replacement)
       - [Example](#example)
+    - [Conditional inclusion and exclusion of file entries](#conditional-inclusion-and-exclusion-of-file-entries)
 
 ## How does this work?
 
@@ -121,3 +122,14 @@ combinations:
     - `build/eu1.1/src/boot/boot_main_pal.o`
     - `build/eu1.1/src/boot/dmadata.o`
     - `build/eu1.1/src/boot/util.o`
+
+### Conditional inclusion and exclusion of file entries
+
+Custom options can be used to conditionally include or conditionally exclude
+certain files.
+
+Check the [`include_if_any`](file.md#include_if_any),
+[`include_if_all`](file.md#include_if_all),
+[`exclude_if_any`](file.md#exclude_if_any) and
+[`exclude_if_all`](file.md#exclude_if_all) fields of [`file.md`](file.md) for
+more information.
diff --git a/docs/file_format/file.md b/docs/file_format/file.md
index 6a3ae45..23c2173 100644
--- a/docs/file_format/file.md
+++ b/docs/file_format/file.md
@@ -34,6 +34,18 @@ Every attribute listed is optional unless explicitly stated.
     - [Example](#example-5)
   - [`dir`](#dir)
     - [Example](#example-6)
+  - [`include_if_any`](#include_if_any)
+    - [Example](#example-7)
+    - [Valid values](#valid-values-7)
+  - [`include_if_all`](#include_if_all)
+    - [Example](#example-8)
+    - [Valid values](#valid-values-8)
+  - [`exclude_if_any`](#exclude_if_any)
+    - [Example](#example-9)
+    - [Valid values](#valid-values-9)
+  - [`exclude_if_all`](#exclude_if_all)
+    - [Example](#example-10)
+    - [Valid values](#valid-values-10)
 
 ## `path`
 
@@ -268,3 +280,151 @@ segments:
           - { path: lib_memory.o }
           - { path: aud_samples.o }
 ```
+
+## `include_if_any`
+
+Allows to conditionally include this entry depending on the current [custom
+options](custom_options.md).
+
+Expects a list of key-value tuples. This entry will be emitted into the
+generated files only if at least one of the given tuples matches the current
+custom options. If none of the elements of this list matches any custom option
+then this whole entry will be omitted.
+
+This conditional behavior is only applied if this field is present and not empty.
+
+### Example
+
+```yaml
+settings:
+  base_path: build
+
+segments:
+  - name: boot
+    files:
+      - { path: src/boot/boot_main.o }
+      - { path: src/boot/util.o }
+
+      # This entry will be emitted only if `version` is `jpn1.0`
+      - { path: src/boot/expansion_required.o, include_if_any: [[version, jpn1.0]] }
+
+      # This entry will be emitted only if `version` is either `pal1.0`, `pal1.1` or `pal1.2`
+      - { path: src/boot/language_selector.o, include_if_any: [[version, pal1.0], [version, pal1.1], [version, pal1.2]] }
+
+      # This whole group will be emitted only if `compiler` is `kmc`
+      - kind: group
+        dir: lib/libkmc
+        include_if_any: [[compiler, kmc]]
+        files:
+          - { path: memmove.o }
+          - { path: memset.o }
+          - { path: strcpy.o }
+          - { path: mmuldi3.o }
+
+      # This whole group will be emitted only if `compiler` is `modern_gcc`
+      - kind: group
+        dir: lib
+        include_if_any: [[compiler, modern_gcc]]
+        files:
+          - { path: libgcc.a }
+```
+
+### Valid values
+
+A list of two-tuples of strings.
+
+## `include_if_all`
+
+Allows to conditionally include this entry depending on the current [custom
+options](custom_options.md).
+
+Expects a list of key-value tuples. This entry will be emitted into the
+generated files only if all the given tuples matches the current custom options.
+If at least one of the elements of this list does not matches any custom option
+then this whole entry will be omitted.
+
+This conditional behavior is only applied if this field is present and not empty.
+
+### Example
+
+```yaml
+settings:
+  base_path: build
+
+segments:
+  - name: boot
+    files:
+      - { path: src/boot/boot_main.o }
+      - { path: src/boot/util.o }
+
+      # This entry will be emitted only if `compiler` is `modern_gcc` and `modding` is `true`
+      - { path: src/boot/is_viewer.o, include_if_all: [[compiler, modern_gcc], [modding, true]] }
+```
+
+### Valid values
+
+A list of two-tuples of strings.
+
+## `exclude_if_any`
+
+Allows to conditionally exclude this entry depending on the current [custom
+options](custom_options.md).
+
+Expects a list of key-value tuples. This entry won't be emitted into the
+generated files only if at least one of the given tuples matches the current
+custom options. If none of the elements of this list matches any custom option
+then this entry will be normally emitted.
+
+This conditional behavior is only applied if this field is present and not empty.
+
+### Example
+
+```yaml
+settings:
+  base_path: build
+
+segments:
+  - name: boot
+    files:
+      - { path: src/boot/boot_main.o }
+      - { path: src/boot/util.o }
+
+      # This entry will be emitted only if `compiler` is not `modern_gcc` and `compiler` is not `kmc`
+      - { path: src/libultra/libc/ll.o, exclude_if_any: [[compiler, modern_gcc], [compiler, kmc]] }
+```
+
+### Valid values
+
+A list of two-tuples of strings.
+
+## `exclude_if_all`
+
+Allows to conditionally exclude this entry depending on the current [custom
+options](custom_options.md).
+
+Expects a list of key-value tuples. This entry will not be emitted into the
+generated files only if all the given tuples matches the current custom options.
+If at least one of the elements of this list does match any custom option then
+this whole entry will be normally emitted.
+
+This conditional behavior is only applied if this field is present and not empty.
+
+### Example
+
+```yaml
+settings:
+  base_path: build
+
+segments:
+  - name: boot
+    files:
+      - { path: src/boot/boot_main.o }
+      - { path: src/boot/util.o }
+
+      # This entry won't be emitted only if `compiler` is `modern_gcc` and `modding` is `true`
+      - { path: src/boot/is_viewer.o, exclude_if_all: [[compiler, modern_gcc], [modding, true]] }
+```
+
+### Valid values
+
+A list of two-tuples of strings.
diff --git a/slinky/tests/integration_test.rs b/slinky/tests/integration_test.rs
index 26b1546..e32acc3 100644
--- a/slinky/tests/integration_test.rs
+++ b/slinky/tests/integration_test.rs
@@ -12,6 +12,9 @@ fn set_custom_options(document: &mut Document) {
     document
         .custom_options
         .insert("version".into(), "us".into());
+    document
+        .custom_options
+        .insert("compiler".into(), "modern_gcc".into());
 }
 
 fn check_ld_generation(yaml_path: &Path, ld_path: &Path) -> Result<(), SlinkyError> {
diff --git a/tests/regen_tests.sh b/tests/regen_tests.sh
index 27e6bfb..6884584 100755
--- a/tests/regen_tests.sh
+++ b/tests/regen_tests.sh
@@ -13,7 +13,7 @@ for filepath in tests/test_cases/*.yaml; do
     stem="${filename%.*}"
     output=tests/test_cases/$stem.ld
     echo Generating $output
-    cargo run --release -- $filepath -o $output --custom-options version=us
+    cargo run --release -- $filepath -o $output --custom-options version=us -c compiler=modern_gcc
 done
 
 for filepath in tests/partial_linking/*.yaml; do
@@ -21,5 +21,5 @@ for filepath in tests/partial_linking/*.yaml; do
     stem="${filename%.*}"
     output=tests/partial_linking/$stem.ld
     echo Generating $output
-    cargo run --release -- $filepath -o $output --partial-linking -c version=us
+    cargo run --release -- $filepath -o $output --partial-linking -c version=us -c compiler=modern_gcc
 done
diff --git a/tests/test_cases/conditional_includes.ld b/tests/test_cases/conditional_includes.ld
index 6016c05..2b001a5 100644
--- a/tests/test_cases/conditional_includes.ld
+++ b/tests/test_cases/conditional_includes.ld
@@ -26,6 +26,7 @@ SECTIONS
         build/us/src/boot/file24.o(.text*);
         build/us/src/boot/file28.o(.text*);
         build/us/src/boot/file29.o(.text*);
+        build/us/lib/libgcc.a:*(.text*);
         . = ALIGN(., 0x10);
         boot_TEXT_END = .;
         boot_TEXT_SIZE = ABSOLUTE(boot_TEXT_END - boot_TEXT_START);
@@ -47,6 +48,7 @@ SECTIONS
         build/us/src/boot/file24.o(.data*);
         build/us/src/boot/file28.o(.data*);
         build/us/src/boot/file29.o(.data*);
+        build/us/lib/libgcc.a:*(.data*);
         . = ALIGN(., 0x10);
         boot_DATA_END = .;
         boot_DATA_SIZE = ABSOLUTE(boot_DATA_END - boot_DATA_START);
@@ -68,6 +70,7 @@ SECTIONS
         build/us/src/boot/file24.o(.rodata*);
         build/us/src/boot/file28.o(.rodata*);
         build/us/src/boot/file29.o(.rodata*);
+        build/us/lib/libgcc.a:*(.rodata*);
         . = ALIGN(., 0x10);
         boot_RODATA_END = .;
         boot_RODATA_SIZE = ABSOLUTE(boot_RODATA_END - boot_RODATA_START);
@@ -89,6 +92,7 @@ SECTIONS
         build/us/src/boot/file24.o(.sdata*);
         build/us/src/boot/file28.o(.sdata*);
         build/us/src/boot/file29.o(.sdata*);
+        build/us/lib/libgcc.a:*(.sdata*);
         . = ALIGN(., 0x10);
         boot_SDATA_END = .;
         boot_SDATA_SIZE = ABSOLUTE(boot_SDATA_END - boot_SDATA_START);
@@ -119,6 +123,7 @@ SECTIONS
         build/us/src/boot/file24.o(.sbss*);
         build/us/src/boot/file28.o(.sbss*);
         build/us/src/boot/file29.o(.sbss*);
+        build/us/lib/libgcc.a:*(.sbss*);
         . = ALIGN(., 0x10);
         boot_SBSS_END = .;
         boot_SBSS_SIZE = ABSOLUTE(boot_SBSS_END - boot_SBSS_START);
@@ -140,6 +145,7 @@ SECTIONS
         build/us/src/boot/file24.o(.scommon*);
         build/us/src/boot/file28.o(.scommon*);
         build/us/src/boot/file29.o(.scommon*);
+        build/us/lib/libgcc.a:*(.scommon*);
         . = ALIGN(., 0x10);
         boot_SCOMMON_END = .;
         boot_SCOMMON_SIZE = ABSOLUTE(boot_SCOMMON_END - boot_SCOMMON_START);
@@ -161,6 +167,7 @@ SECTIONS
         build/us/src/boot/file24.o(.bss*);
         build/us/src/boot/file28.o(.bss*);
         build/us/src/boot/file29.o(.bss*);
+        build/us/lib/libgcc.a:*(.bss*);
         . = ALIGN(., 0x10);
         boot_BSS_END = .;
         boot_BSS_SIZE = ABSOLUTE(boot_BSS_END - boot_BSS_START);
@@ -182,6 +189,7 @@ SECTIONS
         build/us/src/boot/file24.o(COMMON*);
         build/us/src/boot/file28.o(COMMON*);
         build/us/src/boot/file29.o(COMMON*);
+        build/us/lib/libgcc.a:*(COMMON*);
         . = ALIGN(., 0x10);
         bootCOMMON_END = .;
         bootCOMMON_SIZE = ABSOLUTE(bootCOMMON_END - bootCOMMON_START);
diff --git a/tests/test_cases/conditional_includes.yaml b/tests/test_cases/conditional_includes.yaml
index 53a1801..e9a4540 100644
--- a/tests/test_cases/conditional_includes.yaml
+++ b/tests/test_cases/conditional_includes.yaml
@@ -35,3 +35,19 @@ segments:
       - { path: src/boot/file27.o, include_if_any: [[version, jp], [modding, true]], exclude_if_any: [[version, us]] }
       - { path: src/boot/file28.o, include_if_any: [[version, us], [modding, true]], exclude_if_any: [[version, jp]] }
       - { path: src/boot/file29.o, include_if_any: [[version, jp], [modding, true]], include_if_all: [[version, us]], exclude_if_any: [[version, jp]] }
+
+      - kind: group
+        dir: lib/libkmc
+        include_if_any: [[compiler, kmc]]
+        files:
+          - { path: memmove.o }
+          - { path: memset.o }
+          - { path: strcpy.o }
+          - { path: mmuldi3.o }
+
+      - kind: group
+        dir: lib
+        include_if_any: [[compiler, modern_gcc]]
+        files:
+          - { path: libgcc.a }
+