https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104351

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
           Keywords|                            |accepts-invalid
                 CC|                            |anlauf at gcc dot gnu.org
   Last reconfirmed|                            |2023-10-10
     Ever confirmed|0                           |1
             Status|UNCONFIRMED                 |NEW

--- Comment #2 from anlauf at gcc dot gnu.org ---
The following untested, semi-obvious patch fixes the ICE:

diff --git a/gcc/fortran/decl.cc b/gcc/fortran/decl.cc
index 4a3c5b86de0..892e3788b9d 100644
--- a/gcc/fortran/decl.cc
+++ b/gcc/fortran/decl.cc
@@ -1404,7 +1421,9 @@ get_proc_name (const char *name, gfc_symbol **result,
bool module_fcn_entry)
       /* Trap declarations of attributes in encompassing scope.  The
         signature for this is that ts.kind is nonzero for no-CLASS
         entity.  For a CLASS entity, ts.kind is zero.  */
-      if ((sym->ts.kind != 0 || sym->ts.type == BT_CLASS)
+      if ((sym->ts.kind != 0
+          || sym->ts.type == BT_CLASS
+          || sym->ts.type == BT_DERIVED)
          && !sym->attr.implicit_type
          && sym->attr.proc == 0
          && gfc_current_ns->parent != NULL
@@ -7622,6 +7641,10 @@ gfc_match_function_decl (void)
           if (current_ts.type != BT_UNKNOWN
              && !gfc_add_type (result, &current_ts, &gfc_current_locus))
            goto cleanup;
+         if (current_ts.type != BT_UNKNOWN
+             && sym->ts.type != BT_UNKNOWN
+             && sym->ts.type != current_ts.type)
+           goto cleanup;
          sym->result = result;
        }

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