diff --git a/include/zephyr/sw_isr_table.h b/include/zephyr/sw_isr_table.h
index d617746438c00bc..43d47e12e5e6991 100644
--- a/include/zephyr/sw_isr_table.h
+++ b/include/zephyr/sw_isr_table.h
@@ -121,10 +121,11 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 #define _MK_IRQ_ELEMENT_NAME(func, id) __MK_ISR_ELEMENT_NAME(func, id)
 #define __MK_IRQ_ELEMENT_NAME(func, id) __irq_table_entry_ ## func ## _irq_ ## id
 
-#define _MK_ISR_SECTION_NAME(prefix, file, line) "." Z_STRINGIFY(prefix)"."file"." Z_STRINGIFY(line)
+#define _MK_ISR_SECTION_NAME(prefix, file, counter) \
+	"." Z_STRINGIFY(prefix)"."file"." Z_STRINGIFY(counter)
 
-#define _MK_ISR_ELEMENT_SECTION() _MK_ISR_SECTION_NAME(irq, __FILE__, __LINE__)
-#define _MK_IRQ_ELEMENT_SECTION() _MK_ISR_SECTION_NAME(isr, __FILE__, __LINE__)
+#define _MK_ISR_ELEMENT_SECTION(counter) _MK_ISR_SECTION_NAME(irq, __FILE__, counter)
+#define _MK_IRQ_ELEMENT_SECTION(counter) _MK_ISR_SECTION_NAME(isr, __FILE__, counter)
 
 /* Separated macro to create ISR table entry only.
  * Used by Z_ISR_DECLARE and ISR tables generation script.
@@ -137,6 +138,15 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 			.isr = (void (*)(const void *))(void *)(func)                     \
 	}
 
+#define Z_ISR_DECLARE_C(irq, flags, func, param, counter) \
+	_Z_ISR_DECLARE_C(irq, flags, func, param, counter)
+
+#define _Z_ISR_DECLARE_C(irq, flags, func, param, counter)                                \
+	_Z_ISR_TABLE_ENTRY(irq, func, param, _MK_ISR_ELEMENT_SECTION(counter));           \
+	static struct _isr_list_sname Z_GENERIC_SECTION(.intList)                         \
+		__used _MK_ISR_NAME(func, counter) =                                      \
+		{irq, flags, _MK_ISR_ELEMENT_SECTION(counter)}
+
 /* Create an entry for _isr_table to be then placed by the linker.
  * An instance of struct _isr_list which gets put in the .intList
  * section is created with the name of the section where _isr_table entry is placed to be then
@@ -144,10 +154,8 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
  */
 #define Z_ISR_DECLARE(irq, flags, func, param)                                            \
 	BUILD_ASSERT(((flags) & ISR_FLAG_DIRECT) == 0, "Use Z_ISR_DECLARE_DIRECT macro"); \
-	_Z_ISR_TABLE_ENTRY(irq, func, param, _MK_ISR_ELEMENT_SECTION());                  \
-	static struct _isr_list_sname Z_GENERIC_SECTION(.intList)                         \
-		__used _MK_ISR_NAME(func, __COUNTER__) =                                  \
-		{irq, flags, _MK_ISR_ELEMENT_SECTION()}
+	Z_ISR_DECLARE_C(irq, flags, func, param, __COUNTER__)
+
 
 /* Separated macro to create ISR Direct table entry only.
  * Used by Z_ISR_DECLARE_DIRECT and ISR tables generation script.
@@ -156,14 +164,25 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 	COND_CODE_1(CONFIG_IRQ_VECTOR_TABLE_JUMP_BY_ADDRESS, (                                     \
 			static Z_DECL_ALIGN(uintptr_t)                                             \
 			__attribute__((section(sect)))                                             \
-			__used _MK_IRQ_ELEMENT_NAME(func, __LINE__) = ((uintptr_t)(func));         \
+			__used _MK_IRQ_ELEMENT_NAME(func, __COUNTER__) = ((uintptr_t)(func));      \
 		), (                                                                               \
 			static void __attribute__((section(sect)))                                 \
-			__used __attribute__((naked)) _MK_IRQ_ELEMENT_NAME(func, __LINE__) {       \
+			__used __attribute__((naked)) _MK_IRQ_ELEMENT_NAME(func, __COUNTER__) {    \
 				__asm(ARCH_IRQ_VECTOR_JUMP_CODE(func));                            \
 			}                                                                          \
 		))
 
+#define Z_ISR_DECLARE_DIRECT_C(irq, flags, func, counter) \
+	_Z_ISR_DECLARE_DIRECT_C(irq, flags, func, counter)
+
+#define _Z_ISR_DECLARE_DIRECT_C(irq, flags, func, counter)                                         \
+	_Z_ISR_DIRECT_TABLE_ENTRY(irq, func, _MK_IRQ_ELEMENT_SECTION(counter));                    \
+	static struct _isr_list_sname Z_GENERIC_SECTION(.intList)                                  \
+		__used _MK_ISR_NAME(func, counter) = {                                             \
+			irq,                                                                       \
+			ISR_FLAG_DIRECT | (flags),                                                 \
+			_MK_IRQ_ELEMENT_SECTION(counter)}
+
 /* Create an entry to irq table and place it in specific section which name is then placed
  * in an instance of struct _isr_list to be then used by the isr generation script to create
  * the linker script chunks.
@@ -172,12 +191,7 @@ extern struct z_shared_isr_table_entry z_shared_sw_isr_table[];
 	BUILD_ASSERT(IS_ENABLED(CONFIG_IRQ_VECTOR_TABLE_JUMP_BY_ADDRESS) ||                        \
 		IS_ENABLED(CONFIG_IRQ_VECTOR_TABLE_JUMP_BY_CODE),                                  \
 		"CONFIG_IRQ_VECTOR_TABLE_JUMP_BY_{ADDRESS,CODE} not set");                         \
-	_Z_ISR_DIRECT_TABLE_ENTRY(irq, func, _MK_IRQ_ELEMENT_SECTION());                           \
-	static struct _isr_list_sname Z_GENERIC_SECTION(.intList)                                  \
-		__used _MK_ISR_NAME(func, __COUNTER__) = {                                         \
-			irq,                                                                       \
-			ISR_FLAG_DIRECT | (flags),                                                 \
-			_MK_IRQ_ELEMENT_SECTION()}
+	Z_ISR_DECLARE_DIRECT_C(irq, flags, func, __COUNTER__)
 
 
 #else /* IS_ENABLED(CONFIG_ISR_TABLES_LOCAL_DECLARATION) */