  We present XMM-Newton observations of N132D, the X-ray brightest supernova
remnant (SNR) in the Large Magellanic Cloud (LMC), using the Reflection Grating
Spectrometer (RGS) that enables high-resolution spectroscopy in the soft X-ray
band. A dozen emission lines from L-shell transitions of various elements at
intermediate charge states are newly detected in the RGS data integrating the
~200-ks on-axis observations. The 0.3-2.0-keV spectra require at least three
components of thermal plasmas with different electron temperatures and indicate
clear evidence of non-equilibrium ionization (NEI). Our detailed spectral
diagnostics further reveal that the forbidden-to-resonance line ratios of O VII
and Ne IX are both higher than expected for typical NEI plasmas. This
enhancement could be attributed to either resonance scattering or emission
induced by charge exchange in addition to a possible contribution from the
superposition of multiple temperature components, although the lack of spatial
information prevents us from concluding which is most likely.
