https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97592

--- Comment #3 from anlauf at gcc dot gnu.org ---
It looks like argument association is confused here.
(The F2018 reference is 15.5.2.3 and 15.5.2.4).

The following patch appears to fix the testcase:

diff --git a/gcc/fortran/trans-expr.cc b/gcc/fortran/trans-expr.cc
index 06713f24f95..c7fb4633ab1 100644
--- a/gcc/fortran/trans-expr.cc
+++ b/gcc/fortran/trans-expr.cc
@@ -6854,7 +6854,7 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
                                             INTENT_IN, fsym->attr.pointer);
                }
              else if (fsym && fsym->attr.contiguous
-                      && !gfc_is_simply_contiguous (e, false, true)
+                      && gfc_is_not_contiguous (e)
                       && gfc_expr_is_variable (e))
                {
                  gfc_conv_subref_array_arg (&parmse, e, nodesc_arg,

but unfortunately regresses on gfortran.dg/bind-c-contiguous-3.f90 :-(

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