Omron SYSMAC CJ - REFERENCE MANUAL 01-2008 Reference Manual page 863

Subroutines
Example
824
Not allowed
Task 1
Task 2
The step instructions, STEP(008) and SNXT(009) cannot be used in subrou-
tines.
When CIO 000000 is ON in the following example, subroutine 10 is executed
and program execution returns to the next instruction after the SBS(091) or
MCRO(099) instruction that called the subroutine.
OK
Task
Not allowed
OR
#10
#10
#10
Subroutine 10
Section 3-19