https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99840
--- Comment #5 from anlauf at gcc dot gnu.org ---
OK, now I see it. gfc_get_shape does not init the resulting shape.
The following simpler patch does the job:
diff --git a/gcc/fortran/simplify.c b/gcc/fortran/simplify.c
index 388aca7c38c..c27b47aa98f 100644
--- a/gcc/fortran/simplify.c
+++ b/gcc/fortran/simplify.c
@@ -8123,8 +8123,8 @@ gfc_simplify_transpose (gfc_expr *matrix)
&matrix->where);
result->rank = 2;
result->shape = gfc_get_shape (result->rank);
- mpz_set (result->shape[0], matrix->shape[1]);
- mpz_set (result->shape[1], matrix->shape[0]);
+ mpz_init_set (result->shape[0], matrix->shape[1]);
+ mpz_init_set (result->shape[1], matrix->shape[0]);
if (matrix->ts.type == BT_CHARACTER)
result->ts.u.cl = matrix->ts.u.cl;