This bug is similar to #12974. The patch (id=5925) is fine but not enough in case the target has multilib. It also should be added INCLUDE nearby rule stmp-multilib. Like this:
# Build multiple copies of libgcc.a, one for each target switch. stmp-multilib: $(LIBGCC_DEPS) $(MAKE) \ CFLAGS="$(CFLAGS) $(WARN_CFLAGS)" \ CONFIG_H="$(CONFIG_H)" \ + INCLUDES="$(INCLUDES)" \ MAKEOVERRIDES= \ -f libgcc.mk all $(STAMP) stmp-multilib -- Summary: cross-chain build failure [MinGW] Product: gcc Version: 3.4.3 Status: UNCONFIRMED Severity: critical Priority: P2 Component: bootstrap AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: monaka at monami-software dot com CC: gcc-bugs at gcc dot gnu dot org,neroden at gcc dot gnu dot org GCC build triplet: mingw32 GCC host triplet: mingw32 GCC target triplet: arm-elf http://gcc.gnu.org/bugzilla/show_bug.cgi?id=19255