--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/gfortran.dg/dependency_23.f90	Fri Oct 27 22:46:09 2017 +0900
@@ -0,0 +1,54 @@
+! { dg-do run }
+! Test the fix for PR38863, in which an unnecessary temporary
+! generated results that are not consistent with other compilers.
+!
+! Contributed by Dick Hendrickson  <dick.hendrickson@gmail.com>
+!
+module rg0045_stuff
+  type unseq
+    integer :: i
+    logical :: l
+  end type unseq
+  interface assignment(=)
+    module procedure l_to_t, i_to_t
+  end interface
+contains
+  elemental subroutine l_to_t (arg1, arg2)
+    type(unseq), intent(inout) :: arg1
+    logical, intent(in) :: arg2
+    arg1%l = arg2
+  end subroutine l_to_t
+  elemental subroutine i_to_t (arg1, arg2)
+    type(unseq), intent(inout) :: arg1
+    integer, intent(in) :: arg2
+    arg1%i = arg2
+  end subroutine i_to_t
+  subroutine rg0045(nf1, nf2, nf3)
+    type(unseq) :: tla2l(nf3, nf2)
+    type(unseq) :: tda2l(3,2)
+    logical :: lda(nf3,nf2)
+    tda2l%l = reshape ([.true.,.false.,.true.,.false.,.true.,.false.],[3,2])
+    tda2l%i = reshape ([1, -1, 3, -1, 5, -1],[3,2])
+    lda = tda2l%l
+    tla2l%l = lda
+    tla2l%i = reshape ([1, 2, 3, 4, 5, 6], [3,2])
+!
+! The problem occurred here: gfortran was producing a temporary for these
+! assignments because the dependency checking was too restrictive.  Since
+! a temporary was used, the integer component was reset in the first assignment
+! rather than being carried over.
+!
+    where(lda)
+      tla2l = tla2l(1:3, 1:2)%l
+      tla2l = tla2l(1:3, 1:2)%i
+    elsewhere
+      tla2l = -1
+    endwhere
+    if (any (tla2l%i .ne. tda2l%i)) call abort
+    if (any (tla2l%l .neqv. tda2l%l)) call abort
+  end subroutine
+end module rg0045_stuff
+
+  use rg0045_stuff
+  call rg0045(1, 2, 3)
+end