diff --git a/gcc/cp/semantics.c b/gcc/cp/semantics.c
index d8b20ff5b1b..356fb83200c 100644
--- a/gcc/cp/semantics.c
+++ b/gcc/cp/semantics.c
@@ -9325,6 +9325,9 @@ finish_omp_target_clauses_r (tree *tp, int *walk_subtrees, void *ptr)
       return NULL_TREE;
     }
 
+  if (TREE_CODE (t) == OMP_CLAUSE)
+    return NULL_TREE;
+
   if (current_object)
     {
       tree this_expr = TREE_OPERAND (current_object, 0);
diff --git a/gcc/testsuite/g++.dg/gomp/pr103704.C b/gcc/testsuite/g++.dg/gomp/pr103704.C
new file mode 100644
index 00000000000..68767c4c055
--- /dev/null
+++ b/gcc/testsuite/g++.dg/gomp/pr103704.C
@@ -0,0 +1,19 @@
+// PR c++/103704
+// { dg-do compile }
+
+struct S { int a; };
+
+template <typename T>
+struct U : public T {
+  T a;
+  U ()
+  {
+#pragma omp target
+#pragma omp teams
+#pragma omp distribute private(a)
+    for (int k = 0; k < 1; ++k)
+      ;
+  }
+};
+
+struct V : public U<S> { V () : U<S> () {} };