diff --git a/gcc/gimplify.cc b/gcc/gimplify.cc
index bf2f60cce9a7f43cba5ad8241ee90d9b1a17b0af..cd4b61362b459a59d725831a54ef87a010ec4b49 100644
--- a/gcc/gimplify.cc
+++ b/gcc/gimplify.cc
@@ -9552,7 +9552,10 @@ gimplify_scan_omp_clauses (tree *list_p, gimple_seq *pre_p,
 			  == REFERENCE_TYPE))
 		    decl = TREE_OPERAND (decl, 0);
 		}
-	      if (decl != orig_decl && DECL_P (decl) && indir_p)
+	      if (decl != orig_decl && DECL_P (decl) && indir_p
+		  && (TREE_CODE (TREE_TYPE (decl)) == POINTER_TYPE
+		      || (decl_ref
+			  && TREE_CODE (TREE_TYPE (decl_ref)) == POINTER_TYPE)))
 		{
 		  gomp_map_kind k
 		    = ((code == OACC_EXIT_DATA || code == OMP_TARGET_EXIT_DATA)
diff --git a/gcc/testsuite/c-c++-common/gomp/pr103642.c b/gcc/testsuite/c-c++-common/gomp/pr103642.c
new file mode 100644
index 0000000000000000000000000000000000000000..bbd0896841f66df9054b5d8f3d572ceb60e87087
--- /dev/null
+++ b/gcc/testsuite/c-c++-common/gomp/pr103642.c
@@ -0,0 +1,34 @@
+/* PR middle-end/103642 */
+/* { dg-do compile } */
+
+#include <stdlib.h>
+
+typedef struct
+{
+  int *a;
+} S;
+
+typedef struct
+{
+  S *s;
+  int *ptr;
+} T;
+
+#define N 10
+
+int main (void)
+{
+  T t;
+  t.s = (S *) malloc (sizeof (S));
+  t.s->a = (int *) malloc (sizeof(int) * N);
+
+  #pragma omp target map(from: t.s->a[:N])
+  {
+    t.s->a[0] = 1;
+  }
+
+  free (t.s->a);
+  free (t.s);
+
+  return 0;
+}