This bug is on most recent 12-CURRENT (FreeBSD 12.0-CURRENT #29 r310763: Thu Dec 29 09:23:58 CET 2016 amd64).


[...]
c++ -I/usr/local/include/pixman-1   -I/usr/ports/emulators/qemu/work/qemu-2.6.1/dtc/libfdt -m64 -D_GNU_SOURCE -D_FILE_OFFSET_BITS=64 -D_LARGEFILE_SOURCE -Wstrict-prototypes -Wredundant-decls -Wall -Wundef -Wwrite-strings -Wmissing-prototypes -fno-strict-aliasing -fno-common  -I/usr/ports/emulators/qemu/work/qemu-2.6.1 -I/usr/local/include -DPREFIX=\""/usr/local\"" -Wno-string-plus-int -Wno-initializer-overrides -Wendif-labels -Wmissing-include-dirs -Wempty-body -Wnested-externs -Wformat-security -Wformat-y2k -Winit-self -Wignored-qualifiers -Wold-style-definition -Wtype-limits -fstack-protector-strong -I/usr/local/include -I/usr/local/include/p11-kit-1   -I/usr/local/include   -I/usr/local/include/libpng16    -I.. -I/usr/ports/emulators/qemu/work/qemu-2.6.1/target-sparc -DNEED_CPU_H -I/usr/ports/emulators/qemu/work/qemu-2.6.1/include -I/usr/ports/emulators/qemu/work/qemu-2.6.1/bsd-user -I/usr/ports/emulators/qemu/work/qemu-2.6.1/bsd-user/sparc64 -I/usr/ports/emulators/qemu/work/qemu-2.6.1/bsd-user/freebsd -pthread -I/usr/local/include/glib-2.0 -I/usr/local/lib/glib-2.0/include -I/usr/local/include   -g -O2 -pipe -O3  -fstack-protector -fno-strict-aliasing -Wl,--warn-common -m64 -g  -fstack-protector -L"/usr/local/lib" -Wl,-T../config-host.ld -o qemu-sparc64 exec.o translate-all.o cpu-exec.o translate-common.o cpu-exec-common.o tcg/tcg.o tcg/tcg-op.o tcg/optimize.o tcg/tcg-common.o fpu/softfloat.o disas.o kvm-stub.o gdbstub.o user-exec.o bsd-user/main.o bsd-user/bsdload.o bsd-user/elfload.o bsd-user/mmap.o bsd-user/signal.o bsd-user/strace.o bsd-user/syscall.o bsd-user/uaccess.o target-sparc/translate.o target-sparc/helper.o target-sparc/cpu.o target-sparc/fop_helper.o target-sparc/cc_helper.o target-sparc/win_helper.o target-sparc/mmu_helper.o target-sparc/ldst_helper.o target-sparc/int64_helper.o target-sparc/vis_helper.o target-sparc/gdbstub.o ../tcg-runtime.o ../disas/i386.o ../disas/sparc.o ../hw/core/qdev.o ../hw/core/qdev-properties.o ../hw/core/fw-path-provider.o ../hw/core/irq.o ../hw/core/hotplug.o ../hw/core/nmi.o ../qom/cpu.o trace/generated-helpers.o ../qom/object.o ../qom/container.o ../qom/qom-qobject.o ../qom/object_interfaces.o ../crypto/aes.o  ../libqemuutil.a ../libqemustub.a    -lm -L/usr/local/lib -lgthread-2.0 -pthread -lglib-2.0 -lintl   -lprocstat -lelf -lkvm -lelf -lutil  -lz -lrt -lz -L/usr/local/lib -lnettle   -L/usr/local/lib -lgnutls    -lutil -lm -L/usr/local/lib -lgthread-2.0 -pthread -lglib-2.0 -lintl   -lprocstat -lelf -lkvm -lelf -lutil  -lz -lrt
/usr/bin/ld:../config-host.ld:14: syntax error
c++: error: linker command failed with exit code 1 (use -v to see invocation)
gmake[3]: *** [Makefile:195: qemu-sparc64] Error 1
gmake[3]: Leaving directory '/usr/ports/emulators/qemu/work/qemu-2.6.1/sparc64-bsd-user'
gmake[2]: *** [Makefile:190: subdir-sparc64-bsd-user] Error 2
gmake[2]: Leaving directory '/usr/ports/emulators/qemu/work/qemu-2.6.1'
===> Compilation failed unexpectedly.
Try to set MAKE_JOBS_UNSAFE=yes and rebuild before reporting the failure to
the maintainer.
*** Error code 1

Stop.
make[1]: stopped in /usr/ports/emulators/qemu
*** Error code 1

Stop.