runtime(make): do not automatically indent after a special target

prevent indentation if the previous line starts with e.g. `.PHONY:`

closes: #17183

Signed-off-by: Eisuke Kawashima <e-kwsm@users.noreply.github.com>
Signed-off-by: Christian Brabandt <cb@256bit.org>
diff --git a/runtime/indent/testdir/make.in b/runtime/indent/testdir/make.in
new file mode 100644
index 0000000..e9b2781
--- /dev/null
+++ b/runtime/indent/testdir/make.in
@@ -0,0 +1,20 @@
+# vim:ft=make
+# START_INDENT
+.POSIX :
+MAKEFLAGS += -rR
+
+.SUFFIXES: .F .f
+FC = f95
+FFLAGS =
+CPPFLAGS =
+
+.PHONY: help
+help:
+@echo indentation test
+
+.F.f:
+$(FC) $(CPPFLAGS) -E $< > $@
+
+.f.o:
+$(FC) $(FFLAGS) -c -o $@ $<
+# END_INDENT