https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86805
--- Comment #1 from Oleg Endo <olegendo at gcc dot gnu.org> --- I'm not aware of any SH implementations that do speculative execution or data access. So I guess #undef TARGET_HAVE_SPECULATION_SAFE_VALUE #define TARGET_HAVE_SPECULATION_SAFE_VALUE speculation_safe_value_not_needed. will suffice.