Index: gcc/fortran/trans-decl.c
===================================================================
--- gcc/fortran/trans-decl.c	(revision 163296)
+++ gcc/fortran/trans-decl.c	(working copy)
@@ -3587,7 +3587,7 @@ gfc_create_module_variable (gfc_symbol * sym)
       && (sym->equiv_built || sym->attr.in_equivalence))
     return;

-  if (sym->backend_decl && !sym->attr.vtab)
+  if (sym->backend_decl && !sym->attr.vtab && !sym->attr.target)
     internal_error ("backend decl for module variable %s already exists",
 		    sym->name);