https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71653

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
     Ever confirmed|0                           |1
   Last reconfirmed|                            |2021-08-05

--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
Reduced testcase without includes:
template <typename T> using C = typename T::InnerType;
template <typename T> C<T> f(T &);
class S {
    using InnerType = int;
    template <typename T> friend C<T> f(T &);
};
int main()
{
    S s;
    f(s);
    return 0;
}

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