https://gcc.gnu.org/bugzilla/show_bug.cgi?id=105506
--- Comment #8 from Martin Storsjö <martin at martin dot st> --- (In reply to Brecht Sanders from comment #7) > So I guess the question that remains is: Where is -D__USE_MINGW_ACCES > missing in the configuration of GCC 12? > > It would seem to me the answer lies in code added since GCC 11 that contains > access()/X_OK. I bisected, and it seems like a build system adjustment makes it lose the flags that are added in config/mh-mingw (where they are added to CFLAGS, CXXFLAGS and a bunch of other *_CXXFLAGS). The built GCC reproduces the issue since this commit: https://gcc.gnu.org/git/?p=gcc.git;a=commitdiff;h=4a5e71f2348adcc49939804889d9f1a64d97005a Unfortunately, the build system changes here are slightly complex, so it's not entirely obvious to me where the flags that are added to CFLAGS/CXXFLAGS are lost. (Due to other commits around it, cross compiling GCC from linux to windows fails entirely, until a couple commits later though - https://gcc.gnu.org/git/?p=gcc.git;a=commitdiff;h=ab18659afc054434cef4d4757a3519f1100adc52 - but I tested the commit above with this one cherrypicked on top.)