diff --git a/contrib/bmake/ChangeLog b/contrib/bmake/ChangeLog
index 653cf14f8802..c4d43ef82e62 100644
--- a/contrib/bmake/ChangeLog
+++ b/contrib/bmake/ChangeLog
@@ -1,3 +1,21 @@
+2022-04-18  Simon J Gerraty  <sjg@beast.crufty.net>
+
+	* VERSION (_MAKE_VERSION): 20220418
+	Merge with NetBSD make, pick up
+	o ignore '.POSIX:' if not in first non-comment line
+	of Makefile as specified by POSIX.
+	add unit-tests for above.
+	o meta.c: make it easier to find usage of identifiers
+	o targ.c: add .USEBEFORE to Targ_PrintType
+
+2022-04-14  Simon J Gerraty  <sjg@beast.crufty.net>
+
+	* VERSION (_MAKE_VERSION): 20220414
+
+	* unit-tests/Makefile: simplify checks for shells with
+	BROKEN_TESTS, this helps with other Linux distros that
+	use dash.
+
 2022-03-30  Simon J Gerraty  <sjg@beast.crufty.net>
 
 	* VERSION (_MAKE_VERSION): 20220330
diff --git a/contrib/bmake/FILES b/contrib/bmake/FILES
index 5e0c387885fb..ecdd3327a9de 100644
--- a/contrib/bmake/FILES
+++ b/contrib/bmake/FILES
@@ -274,6 +274,8 @@ unit-tests/deptgt-path.exp
 unit-tests/deptgt-path.mk
 unit-tests/deptgt-phony.exp
 unit-tests/deptgt-phony.mk
+unit-tests/deptgt-posix.exp
+unit-tests/deptgt-posix.mk
 unit-tests/deptgt-precious.exp
 unit-tests/deptgt-precious.mk
 unit-tests/deptgt-shell.exp
diff --git a/contrib/bmake/VERSION b/contrib/bmake/VERSION
index 9945186def18..ed97681843b1 100644
--- a/contrib/bmake/VERSION
+++ b/contrib/bmake/VERSION
@@ -1,2 +1,2 @@
 # keep this compatible with sh and make
-_MAKE_VERSION=20220330
+_MAKE_VERSION=20220418
diff --git a/contrib/bmake/bmake.1 b/contrib/bmake/bmake.1
index 29acad9ff0e9..8ebd54ed6e31 100644
--- a/contrib/bmake/bmake.1
+++ b/contrib/bmake/bmake.1
@@ -1,4 +1,4 @@
-.\"	$NetBSD: make.1,v 1.307 2022/03/26 15:39:58 sjg Exp $
+.\"	$NetBSD: make.1,v 1.308 2022/04/18 15:06:27 rillig Exp $
 .\"
 .\" Copyright (c) 1990, 1993
 .\"	The Regents of the University of California.  All rights reserved.
@@ -29,7 +29,7 @@
 .\"
 .\"	from: @(#)make.1	8.4 (Berkeley) 3/19/94
 .\"
-.Dd March 24, 2022
+.Dd April 18, 2022
 .Dt BMAKE 1
 .Os
 .Sh NAME
@@ -2291,17 +2291,15 @@ Apply the
 .Ic .PHONY
 attribute to any specified sources.
 .It Ic .POSIX
-This should be the first non-comment line in a Makefile.
-It results in the variable
+If this is the first non-comment line in the main makefile,
+the variable
 .Va %POSIX
-being defined with the value
-.Ql 1003.2 .
-The first time
-.Ic .POSIX
-is encountered, the makefile
-.Ql posix.mk
-will be included if possible,
-to provide POSIX compatible default rules.
+is set to the value
+.Ql 1003.2
+and the makefile
+.Ql <posix.mk>
+is included if it exists,
+to provide POSIX-compatible default rules.
 If
 .Nm
 is run with the
diff --git a/contrib/bmake/bmake.cat1 b/contrib/bmake/bmake.cat1
index 8e58f40309ff..b4442ea67b2e 100644
--- a/contrib/bmake/bmake.cat1
+++ b/contrib/bmake/bmake.cat1
@@ -1468,12 +1468,11 @@ BMAKE(1)                FreeBSD General Commands Manual               BMAKE(1)
 
      .PHONY   Apply the .PHONY attribute to any specified sources.
 
-     .POSIX   This should be the first non-comment line in a Makefile.  It re-
-              sults in the variable %POSIX being defined with the value
-              `1003.2'.  The first time .POSIX is encountered, the makefile
-              `posix.mk' will be included if possible, to provide POSIX com-
-              patible default rules.  If bmake is run with the -r flag, then
-              only `posix.mk' will contribute to the default rules.
+     .POSIX   If this is the first non-comment line in the main makefile, the
+              variable %POSIX is set to the value `1003.2' and the makefile
+              `<posix.mk>' is included if it exists, to provide POSIX-compati-
+              ble default rules.  If bmake is run with the -r flag, then only
+              `posix.mk' will contribute to the default rules.
 
      .PRECIOUS
               Apply the .PRECIOUS attribute to any specified sources.  If no
@@ -1629,4 +1628,4 @@ BMAKE(1)                FreeBSD General Commands Manual               BMAKE(1)
 
      There is no way of escaping a space character in a filename.
 
-FreeBSD 13.0                    March 24, 2022                    FreeBSD 13.0
+FreeBSD 13.0                    April 18, 2022                    FreeBSD 13.0
diff --git a/contrib/bmake/cond.c b/contrib/bmake/cond.c
index 5217b41a62cc..3dd177d5acb8 100644
--- a/contrib/bmake/cond.c
+++ b/contrib/bmake/cond.c
@@ -1,4 +1,4 @@
-/*	$NetBSD: cond.c,v 1.333 2022/03/03 19:46:31 rillig Exp $	*/
+/*	$NetBSD: cond.c,v 1.334 2022/04/15 09:33:20 rillig Exp $	*/
 
 /*
  * Copyright (c) 1988, 1989, 1990 The Regents of the University of California.
@@ -95,7 +95,7 @@
 #include "dir.h"
 
 /*	"@(#)cond.c	8.2 (Berkeley) 1/2/94"	*/
-MAKE_RCSID("$NetBSD: cond.c,v 1.333 2022/03/03 19:46:31 rillig Exp $");
+MAKE_RCSID("$NetBSD: cond.c,v 1.334 2022/04/15 09:33:20 rillig Exp $");
 
 /*
  * Conditional expressions conform to this grammar:
@@ -710,7 +710,7 @@ CondParser_FuncCallEmpty(CondParser *par, bool doEval, Token *out_token)
 	return true;
 }
 
-/* Parse a function call expression, such as 'defined(${file})'. */
+/* Parse a function call expression, such as 'exists(${file})'. */
 static bool
 CondParser_FuncCall(CondParser *par, bool doEval, Token *out_token)
 {
diff --git a/contrib/bmake/import.sh b/contrib/bmake/import.sh
index 08f352609fe8..a233cba9c9cc 100755
--- a/contrib/bmake/import.sh
+++ b/contrib/bmake/import.sh
@@ -84,7 +84,7 @@ if [ -z "$ECHO" ]; then
     test -s $TF.rm && xargs rm -f < $TF.rm
     $GIT add -A
     $GIT diff --staged | tee $SB/tmp/bmake-import.diff
-    { echo "$GIT tag -a vendor/NetBSD/bmake/$VERSION"
+    { echo "$GIT tag -a -m \"Tag bmake/$VERSION\" vendor/NetBSD/bmake/$VERSION"
       echo "echo \"When ready do: $GIT push --follow-tags\""
     } > $SB/tmp/bmake-post.sh
     echo "After you commit, run $SB/tmp/bmake-post.sh"
diff --git a/contrib/bmake/main.c b/contrib/bmake/main.c
index 1f8e9481adc9..04ac7589027f 100644
--- a/contrib/bmake/main.c
+++ b/contrib/bmake/main.c
@@ -1,4 +1,4 @@
-/*	$NetBSD: main.c,v 1.579 2022/03/22 23:37:09 rillig Exp $	*/
+/*	$NetBSD: main.c,v 1.580 2022/04/18 15:06:27 rillig Exp $	*/
 
 /*
  * Copyright (c) 1988, 1989, 1990, 1993
@@ -111,7 +111,7 @@
 #include "trace.h"
 
 /*	"@(#)main.c	8.3 (Berkeley) 3/19/94"	*/
-MAKE_RCSID("$NetBSD: main.c,v 1.579 2022/03/22 23:37:09 rillig Exp $");
+MAKE_RCSID("$NetBSD: main.c,v 1.580 2022/04/18 15:06:27 rillig Exp $");
 #if defined(MAKE_NATIVE) && !defined(lint)
 __COPYRIGHT("@(#) Copyright (c) 1988, 1989, 1990, 1993 "
 	    "The Regents of the University of California.  "
@@ -1507,6 +1507,7 @@ main_ReadFiles(void)
 	if (!opts.noBuiltins)
 		ReadBuiltinRules();
 
+	posix_state = PS_MAYBE_NEXT_LINE;
 	if (!Lst_IsEmpty(&opts.makefiles))
 		ReadAllMakefiles(&opts.makefiles);
 	else
diff --git a/contrib/bmake/make.1 b/contrib/bmake/make.1
index 68e9266223c2..7235225a434b 100644
--- a/contrib/bmake/make.1
+++ b/contrib/bmake/make.1
@@ -1,4 +1,4 @@
-.\"	$NetBSD: make.1,v 1.307 2022/03/26 15:39:58 sjg Exp $
+.\"	$NetBSD: make.1,v 1.308 2022/04/18 15:06:27 rillig Exp $
 .\"
 .\" Copyright (c) 1990, 1993
 .\"	The Regents of the University of California.  All rights reserved.
@@ -29,7 +29,7 @@
 .\"
 .\"	from: @(#)make.1	8.4 (Berkeley) 3/19/94
 .\"
-.Dd March 24, 2022
+.Dd April 18, 2022
 .Dt MAKE 1
 .Os
 .Sh NAME
@@ -2302,17 +2302,15 @@ Apply the
 .Ic .PHONY
 attribute to any specified sources.
 .It Ic .POSIX
-This should be the first non-comment line in a Makefile.
-It results in the variable
+If this is the first non-comment line in the main makefile,
+the variable
 .Va %POSIX
-being defined with the value
-.Ql 1003.2 .
-The first time
-.Ic .POSIX
-is encountered, the makefile
-.Ql posix.mk
-will be included if possible,
-to provide POSIX compatible default rules.
+is set to the value
+.Ql 1003.2
+and the makefile
+.Ql <posix.mk>
+is included if it exists,
+to provide POSIX-compatible default rules.
 If
 .Nm
 is run with the
diff --git a/contrib/bmake/make.h b/contrib/bmake/make.h
index b9538a1fd7d5..9b73b04abb74 100644
--- a/contrib/bmake/make.h
+++ b/contrib/bmake/make.h
@@ -1,4 +1,4 @@
-/*	$NetBSD: make.h,v 1.299 2022/03/26 14:02:40 rillig Exp $	*/
+/*	$NetBSD: make.h,v 1.300 2022/04/18 15:06:27 rillig Exp $	*/
 
 /*
  * Copyright (c) 1988, 1989, 1990, 1993
@@ -522,6 +522,17 @@ typedef struct GNode {
 	unsigned lineno;
 } GNode;
 
+/*
+ * Keep track of whether to include <posix.mk> when parsing the line
+ * '.POSIX:'.
+ */
+extern enum PosixState {
+	PS_NOT_YET,
+	PS_MAYBE_NEXT_LINE,
+	PS_NOW_OR_NEVER,
+	PS_TOO_LATE
+} posix_state;
+
 /* Error levels for diagnostics during parsing. */
 typedef enum ParseErrorLevel {
 	/*
diff --git a/contrib/bmake/meta.c b/contrib/bmake/meta.c
index 86155b10afb0..f400485d25c0 100644
--- a/contrib/bmake/meta.c
+++ b/contrib/bmake/meta.c
@@ -1,4 +1,4 @@
-/*      $NetBSD: meta.c,v 1.199 2022/03/04 23:17:16 sjg Exp $ */
+/*      $NetBSD: meta.c,v 1.200 2022/04/15 12:28:16 rillig Exp $ */
 
 /*
  * Implement 'meta' mode.
@@ -387,12 +387,10 @@ printCMDs(GNode *gn, FILE *fp)
 /*
  * Certain node types never get a .meta file
  */
-#define SKIP_META_TYPE(_type) do { \
-    if ((gn->type & __CONCAT(OP_, _type))) { \
-	if (verbose) { \
-	    debug_printf("Skipping meta for %s: .%s\n", \
-		    gn->name, __STRING(_type)); \
-	} \
+#define SKIP_META_TYPE(flag, str) do { \
+    if ((gn->type & (flag))) { \
+	if (verbose) \
+	    debug_printf("Skipping meta for %s: .%s\n", gn->name, str); \
 	return false; \
     } \
 } while (false)
@@ -413,12 +411,12 @@ meta_needed(GNode *gn, const char *dname,
     /* This may be a phony node which we don't want meta data for... */
     /* Skip .meta for .BEGIN, .END, .ERROR etc as well. */
     /* Or it may be explicitly flagged as .NOMETA */
-    SKIP_META_TYPE(NOMETA);
+    SKIP_META_TYPE(OP_NOMETA, "NOMETA");
     /* Unless it is explicitly flagged as .META */
     if (!(gn->type & OP_META)) {
-	SKIP_META_TYPE(PHONY);
-	SKIP_META_TYPE(SPECIAL);
-	SKIP_META_TYPE(MAKE);
+	SKIP_META_TYPE(OP_PHONY, "PHONY");
+	SKIP_META_TYPE(OP_SPECIAL, "SPECIAL");
+	SKIP_META_TYPE(OP_MAKE, "MAKE");
     }
 
     /* Check if there are no commands to execute. */
diff --git a/contrib/bmake/parse.c b/contrib/bmake/parse.c
index 06243d008e64..398c594f523e 100644
--- a/contrib/bmake/parse.c
+++ b/contrib/bmake/parse.c
@@ -1,4 +1,4 @@
-/*	$NetBSD: parse.c,v 1.668 2022/03/25 21:16:04 sjg Exp $	*/
+/*	$NetBSD: parse.c,v 1.670 2022/04/18 16:09:05 sjg Exp $	*/
 
 /*
  * Copyright (c) 1988, 1989, 1990, 1993
@@ -121,7 +121,7 @@
 #include "pathnames.h"
 
 /*	"@(#)parse.c	8.3 (Berkeley) 3/19/94"	*/
-MAKE_RCSID("$NetBSD: parse.c,v 1.668 2022/03/25 21:16:04 sjg Exp $");
+MAKE_RCSID("$NetBSD: parse.c,v 1.670 2022/04/18 16:09:05 sjg Exp $");
 
 /*
  * A file being read.
@@ -309,6 +309,7 @@ static const struct {
     { ".WAIT",		SP_WAIT,	OP_NONE },
 };
 
+enum PosixState posix_state = PS_NOT_YET;
 
 static IncludedFile *
 GetInclude(size_t i)
@@ -1267,23 +1268,14 @@ HandleDependencySourcesEmpty(ParseSpecial special, SearchPathList *paths)
 		break;
 #ifdef POSIX
 	case SP_POSIX:
-		Global_Set("%POSIX", "1003.2");
-		{
-			static bool first_posix = true;
-
+		if (posix_state == PS_NOW_OR_NEVER) {
 			/*
-			 * Since .POSIX: should be the first
-			 * operative line in a makefile,
-			 * if '-r' flag is used, no default rules have
-			 * been read yet, in which case 'posix.mk' can
-			 * be a substiute for 'sys.mk'.
-			 * If '-r' is not used, then 'posix.mk' acts
-			 * as an extension of 'sys.mk'.
+			 * With '-r', 'posix.mk' (if it exists)
+			 * can effectively substitute for 'sys.mk',
+			 * otherwise it is an extension.
 			 */
-			if (first_posix) {
-				first_posix = false;
-				IncludeFile("posix.mk", true, false, true);
-			}
+			Global_Set("%POSIX", "1003.2");
+			IncludeFile("posix.mk", true, false, true);
 		}
 		break;
 #endif
@@ -2605,6 +2597,10 @@ ReadHighLevelLine(void)
 
 	for (;;) {
 		line = ReadLowLevelLine(LK_NONEMPTY);
+		if (posix_state == PS_MAYBE_NEXT_LINE)
+			posix_state = PS_NOW_OR_NEVER;
+		else
+			posix_state = PS_TOO_LATE;
 		if (line == NULL)
 			return NULL;
 
diff --git a/contrib/bmake/targ.c b/contrib/bmake/targ.c
index 52c5531845d8..7ce495c73b01 100644
--- a/contrib/bmake/targ.c
+++ b/contrib/bmake/targ.c
@@ -1,4 +1,4 @@
-/*	$NetBSD: targ.c,v 1.176 2022/01/07 20:50:35 rillig Exp $	*/
+/*	$NetBSD: targ.c,v 1.177 2022/04/15 12:19:28 rillig Exp $	*/
 
 /*
  * Copyright (c) 1988, 1989, 1990, 1993
@@ -107,7 +107,7 @@
 #include "dir.h"
 
 /*	"@(#)targ.c	8.2 (Berkeley) 3/19/94"	*/
-MAKE_RCSID("$NetBSD: targ.c,v 1.176 2022/01/07 20:50:35 rillig Exp $");
+MAKE_RCSID("$NetBSD: targ.c,v 1.177 2022/04/15 12:19:28 rillig Exp $");
 
 /*
  * All target nodes that appeared on the left-hand side of one of the
@@ -410,6 +410,7 @@ Targ_PrintType(GNodeType type)
 		{ OP_IGNORE,	false,	"IGNORE"	},
 		{ OP_EXEC,	false,	"EXEC"		},
 		{ OP_USE,	false,	"USE"		},
+		{ OP_USEBEFORE,	false,	"USEBEFORE"	},
 		{ OP_OPTIONAL,	false,	"OPTIONAL"	},
 	};
 	size_t i;
diff --git a/contrib/bmake/unit-tests/Makefile b/contrib/bmake/unit-tests/Makefile
index 7141223714e2..c3b64abad84a 100644
--- a/contrib/bmake/unit-tests/Makefile
+++ b/contrib/bmake/unit-tests/Makefile
@@ -1,6 +1,6 @@
-# $Id: Makefile,v 1.178 2022/03/26 23:10:27 sjg Exp $
+# $Id: Makefile,v 1.180 2022/04/18 21:25:37 sjg Exp $
 #
-# $NetBSD: Makefile,v 1.311 2022/03/26 12:44:57 rillig Exp $
+# $NetBSD: Makefile,v 1.312 2022/04/18 15:06:28 rillig Exp $
 #
 # Unit tests for make(1)
 #
@@ -142,6 +142,7 @@ TESTS+=		deptgt-order
 TESTS+=		deptgt-path
 TESTS+=		deptgt-path-suffix
 TESTS+=		deptgt-phony
+TESTS+=		deptgt-posix
 TESTS+=		deptgt-precious
 TESTS+=		deptgt-shell
 TESTS+=		deptgt-silent
@@ -440,31 +441,26 @@ TESTS+=		varparse-mod
 TESTS+=		varparse-undef-partial
 TESTS+=		varquote
 
-# for now at least
-.if ${.SHELL:T} == "ksh"
+# some shells have quirks
+_shell := ${.SHELL:tA:T}
+.if ${_shell} == "dash" 
+# dash fails -x output
+BROKEN_TESTS+= opt-debug-x-trace
+.elif ${_shell} == "ksh"
 BROKEN_TESTS+= sh-flags
 .endif
+
 .if ${.MAKE.OS:NDarwin} == ""
 BROKEN_TESTS+= shell-ksh
 .endif
-.if ${.MAKE.OS} == "Linux" && ${.SHELL:tA:T} != "bash"
-.if exists(/etc/os-release)
-distro!= . /etc/os-release && echo $$NAME
-.endif
-# dash fails -x output
-# .SHELL is not bash so may be dash
-# if distro is Ubuntu or we cannot tell, assume the worst
-.if ${distro:U:NUbuntu} == ""
-BROKEN_TESTS+= opt-debug-x-trace
-.endif
-.endif
+
 .if ${.MAKE.OS} == "SCO_SV"
 BROKEN_TESTS+= \
 	opt-debug-graph[23] \
 	varmod-localtime \
 	varmod-to-separator \
 
-.if ${.SHELL:T} == "bash"
+.if ${_shell} == "bash"
 BROKEN_TESTS+= job-output-null
 .else
 BROKEN_TESTS+= \
diff --git a/contrib/bmake/unit-tests/depsrc-use.exp b/contrib/bmake/unit-tests/depsrc-use.exp
index c9810bda462d..d31b9e70eb30 100644
--- a/contrib/bmake/unit-tests/depsrc-use.exp
+++ b/contrib/bmake/unit-tests/depsrc-use.exp
@@ -2,5 +2,9 @@ first 1
 first 2
 second 1
 second 2
+first-first 1
+first-first 2
+first-second 1
+first-second 2
 directly
 exit status 0
diff --git a/contrib/bmake/unit-tests/depsrc-use.mk b/contrib/bmake/unit-tests/depsrc-use.mk
index 3f73a5f04ad9..ea2cf25bfb6a 100644
--- a/contrib/bmake/unit-tests/depsrc-use.mk
+++ b/contrib/bmake/unit-tests/depsrc-use.mk
@@ -1,7 +1,11 @@
-# $NetBSD: depsrc-use.mk,v 1.5 2021/12/28 14:22:51 rillig Exp $
+# $NetBSD: depsrc-use.mk,v 1.6 2022/04/18 14:38:24 rillig Exp $
 #
 # Tests for the special source .USE in dependency declarations,
 # which allows to append common commands to other targets.
+#
+# See also:
+#	.USEBEFORE
+#	depsrc-usebefore.mk
 
 # Before make.h 1.280 from 2021-12-28, a .USEBEFORE target was accidentally
 # regarded as a candidate for the main target.  On the other hand, a .USE
@@ -10,9 +14,15 @@ not-a-main-candidate: .USE
 
 all: action directly
 
-first: .USE
+first: .USE first-first first-second
 	@echo first 1		# Using ${.TARGET} here would expand to "action"
 	@echo first 2
+first-first: .USE
+	@echo first-first 1
+	@echo first-first 2
+first-second: .USE
+	@echo first-second 1
+	@echo first-second 2
 
 second: .USE
 	@echo second 1
@@ -22,7 +32,7 @@ second: .USE
 # This may happen as the result of expanding a .for loop.
 empty: .USE
 
-# It's possible but uncommon to directly make a .USEBEFORE target.
+# It's possible but uncommon to directly make a .USE target.
 directly: .USE
 	@echo directly
 
diff --git a/contrib/bmake/unit-tests/depsrc-usebefore.exp b/contrib/bmake/unit-tests/depsrc-usebefore.exp
index c9810bda462d..d84299b66275 100644
--- a/contrib/bmake/unit-tests/depsrc-usebefore.exp
+++ b/contrib/bmake/unit-tests/depsrc-usebefore.exp
@@ -1,6 +1,42 @@
-first 1
-first 2
-second 1
-second 2
-directly
+after-2-before-2 1
+after-2-before-2 2
+after-2-before-1 1
+after-2-before-1 2
+after-1-before-2 1
+after-1-before-2 2
+after-1-before-1 1
+after-1-before-1 2
+before-2-before-2 1
+before-2-before-2 2
+before-2-before-1 1
+before-2-before-1 2
+before-1-before-2 1
+before-1-before-2 2
+before-1-before-1 1
+before-1-before-1 2
+before-2 1
+before-2 2
+before-1 1
+before-1 2
+after-1 1
+after-1 2
+after-2 1
+after-2 2
+before-1-after-1 1
+before-1-after-1 2
+before-1-after-2 1
+before-1-after-2 2
+before-2-after-1 1
+before-2-after-1 2
+before-2-after-2 1
+before-2-after-2 2
+after-1-after-1 1
+after-1-after-1 2
+after-1-after-2 1
+after-1-after-2 2
+after-2-after-1 1
+after-2-after-1 2
+after-2-after-2 1
+after-2-after-2 2
+`directly' is up to date.
 exit status 0
diff --git a/contrib/bmake/unit-tests/depsrc-usebefore.mk b/contrib/bmake/unit-tests/depsrc-usebefore.mk
index 58b3145e4f3f..672fb7144856 100644
--- a/contrib/bmake/unit-tests/depsrc-usebefore.mk
+++ b/contrib/bmake/unit-tests/depsrc-usebefore.mk
@@ -1,8 +1,14 @@
-# $NetBSD: depsrc-usebefore.mk,v 1.7 2021/12/28 14:22:51 rillig Exp $
+# $NetBSD: depsrc-usebefore.mk,v 1.9 2022/04/18 14:41:42 rillig Exp $
 #
 # Tests for the special source .USEBEFORE in dependency declarations,
 # which allows to prepend common commands to other targets.
 #
+# If a target depends on several .USE or .USEBEFORE nodes, the commands get
+# appended or prepended in declaration order.  For .USE nodes, this is the
+# expected order, for .USEBEFORE nodes the order is somewhat reversed, and for
+# .USE or .USEBEFORE nodes that depend on other .USE or .USEBEFORE nodes, it
+# gets even more complicated.
+#
 # See also:
 #	.USE
 #	depsrc-use.mk
@@ -12,22 +18,98 @@
 # target was not.
 not-a-main-candidate: .USEBEFORE
 
-all: action directly
+all:
+	@${MAKE} -r -f ${MAKEFILE} ordering
+	@${MAKE} -r -f ${MAKEFILE} directly
 
-first: .USEBEFORE
-	@echo first 1		# Using ${.TARGET} here would expand to "action"
-	@echo first 2		# Using ${.TARGET} here would expand to "action"
+ordering: before-1 before-2 after-1 after-2
 
-second: .USEBEFORE
-	@echo second 1
-	@echo second 2
+before-1: .USEBEFORE before-1-before-1 before-1-before-2 before-1-after-1 before-1-after-2
+	@echo before-1 1
+	@echo before-1 2
+
+before-1-before-1: .USEBEFORE
+	@echo before-1-before-1 1
+	@echo before-1-before-1 2
+
+before-1-before-2: .USEBEFORE
+	@echo before-1-before-2 1
+	@echo before-1-before-2 2
+
+before-1-after-1: .USE
+	@echo before-1-after-1 1
+	@echo before-1-after-1 2
+
+before-1-after-2: .USE
+	@echo before-1-after-2 1
+	@echo before-1-after-2 2
+
+before-2: .USEBEFORE before-2-before-1 before-2-before-2 before-2-after-1 before-2-after-2
+	@echo before-2 1
+	@echo before-2 2
+
+before-2-before-1: .USEBEFORE
+	@echo before-2-before-1 1
+	@echo before-2-before-1 2
+
+before-2-before-2: .USEBEFORE
+	@echo before-2-before-2 1
+	@echo before-2-before-2 2
+
+before-2-after-1: .USE
+	@echo before-2-after-1 1
+	@echo before-2-after-1 2
+
+before-2-after-2: .USE
+	@echo before-2-after-2 1
+	@echo before-2-after-2 2
+
+after-1: .USE after-1-before-1 after-1-before-2 after-1-after-1 after-1-after-2
+	@echo after-1 1
+	@echo after-1 2
+
+after-1-before-1: .USEBEFORE
+	@echo after-1-before-1 1
+	@echo after-1-before-1 2
+
+after-1-before-2: .USEBEFORE
+	@echo after-1-before-2 1
+	@echo after-1-before-2 2
+
+after-1-after-1: .USE
+	@echo after-1-after-1 1
+	@echo after-1-after-1 2
+
+after-1-after-2: .USE
+	@echo after-1-after-2 1
+	@echo after-1-after-2 2
+
+after-2: .USE after-2-before-1 after-2-before-2 after-2-after-1 after-2-after-2
+	@echo after-2 1
+	@echo after-2 2
+
+after-2-before-1: .USEBEFORE
+	@echo after-2-before-1 1
+	@echo after-2-before-1 2
+
+after-2-before-2: .USEBEFORE
+	@echo after-2-before-2 1
+	@echo after-2-before-2 2
+
+after-2-after-1: .USE
+	@echo after-2-after-1 1
+	@echo after-2-after-1 2
+
+after-2-after-2: .USE
+	@echo after-2-after-2 1
+	@echo after-2-after-2 2
 
 # It is possible but uncommon to have a .USEBEFORE target with no commands.
 # This may happen as the result of expanding a .for loop.
 empty: .USEBEFORE
 
-# It is possible but uncommon to directly make a .USEBEFORE target.
+# It is technically possible to directly make a .USEBEFORE target, but it
+# doesn't make sense since GNode_IsOODate considers such a target to always be
+# up to date.
 directly: .USEBEFORE
 	@echo directly
-
-action: second first empty
diff --git a/contrib/bmake/unit-tests/deptgt-posix.exp b/contrib/bmake/unit-tests/deptgt-posix.exp
new file mode 100644
index 000000000000..39a9383953dd
--- /dev/null
+++ b/contrib/bmake/unit-tests/deptgt-posix.exp
@@ -0,0 +1 @@
+exit status 0
diff --git a/contrib/bmake/unit-tests/deptgt-posix.mk b/contrib/bmake/unit-tests/deptgt-posix.mk
new file mode 100644
index 000000000000..ae41af15ffec
--- /dev/null
+++ b/contrib/bmake/unit-tests/deptgt-posix.mk
@@ -0,0 +1,116 @@
+# $NetBSD: deptgt-posix.mk,v 1.2 2022/04/18 15:59:39 sjg Exp $
+#
+# Tests for the special target '.POSIX', which enables POSIX mode.
+#
+# As of 2022-04-18, this only means that the variable '%POSIX' is defined and
+# that the variables and rules specified by POSIX replace the default ones.
+# This is done by loading <posix.mk>, if available.  That file is not included
+# in NetBSD, but only in the bmake distribution.  As of 2022-04-18, POSIX
+# support is not complete.
+#
+# Implementation node: this test needs to be isolated from the usual test
+# to prevent unit-tests/posix.mk from interfering with the posix.mk from the
+# system directory that this test uses.
+#
+# See also:
+#	https://pubs.opengroup.org/onlinepubs/9699919799/utilities/make.html
+
+TESTTMP=	${TMPDIR:U/tmp}/make.test.deptgt-posix
+SYSDIR=		${TESTTMP}/sysdir
+MAIN_MK=	${TESTTMP}/main.mk
+INCLUDED_MK=	${TESTTMP}/included.mk
+
+all: .PHONY
+.SILENT:
+
+set-up-sysdir: .USEBEFORE
+	mkdir -p ${SYSDIR}
+	printf '%s\n' > ${SYSDIR}/sys.mk \
+	    'CC=sys-cc' \
+	    'SEEN_SYS_MK=yes'
+	printf '%s\n' > ${SYSDIR}/posix.mk \
+	    'CC=posix-cc'
+
+check-is-posix: .USE
+	printf '%s\n' >> ${MAIN_MK} \
+		'.if $${CC} != "posix-cc"' \
+		'.  error' \
+		'.endif' \
+		'.if $${%POSIX} != "1003.2"' \
+		'.  error' \
+		'.endif' \
+		'all: .PHONY'
+
+check-not-posix: .USE
+	printf '%s\n' >> ${MAIN_MK} \
+		'.if $${CC} != "sys-cc"' \
+		'.  error' \
+		'.endif' \
+		'.if defined(%POSIX)' \
+		'.  error' \
+		'.endif' \
+		'all: .PHONY'
+
+check-not-seen-sys-mk: .USE
+	printf '%s\n' >> ${MAIN_MK} \
+	    '.if defined(SEEN_SYS_MK)' \
+	    '.  error' \
+	    '.endif'
+
+run: .USE
+	(cd "${TESTTMP}" && MAKEFLAGS=${MAKEFLAGS.${.TARGET}:Q} ${MAKE} \
+	    -m "${SYSDIR}" -f ${MAIN_MK:T})
+	rm -rf ${TESTTMP}
+
+# If the main makefile has a '.for' loop as its first non-comment line, a
+# strict reading of POSIX 2018 makes the makefile non-conforming.
+all: after-for
+after-for: .PHONY set-up-sysdir check-not-posix run
+	printf '%s\n' > ${MAIN_MK} \
+	    '# comment' \
+	    '' \
+	    '.for i in once' \
+	    '.POSIX:' \
+	    '.endfor'
+
+# If the main makefile has an '.if' conditional as its first non-comment line,
+# a strict reading of POSIX 2018 makes the makefile non-conforming.
+all: after-if
+after-if: .PHONY set-up-sysdir check-not-posix run
+	printf '%s\n' > ${MAIN_MK} \
+	    '# comment' \
+	    '' \
+	    '.if 1' \
+	    '.POSIX:' \
+	    '.endif'
+
+# If the main makefile first includes another makefile and that included
+# makefile tries to switch to POSIX mode, that's too late.
+all: in-included-file
+in-included-file: .PHONY set-up-sysdir check-not-posix run
+	printf 'include included.mk\n' > ${MAIN_MK}
+	printf '.POSIX:\n' > ${INCLUDED_MK}
+
+# If the main makefile switches to POSIX mode in its very first line, before
+# and comment lines or empty lines, that works.
+all: in-first-line
+in-first-line: .PHONY set-up-sysdir check-is-posix run
+	printf '%s\n' > ${MAIN_MK} \
+	    '.POSIX:'
+
+# The only allowed lines before switching to POSIX mode are comment lines.
+# POSIX defines that empty and blank lines are called comment lines as well.
+all: after-comment-lines
+after-comment-lines: .PHONY set-up-sysdir check-is-posix run
+	printf '%s\n' > ${MAIN_MK} \
+	    '# comment' \
+	    '' \
+	    '.POSIX:'
+
+# Running make with the option '-r' skips the builtin rules from <sys.mk>.
+# In that mode, '.POSIX:' just loads <posix.mk>, which works as well.
+MAKEFLAGS.no-builtins=	-r
+all: no-builtins
+no-builtins: .PHONY set-up-sysdir check-is-posix check-not-seen-sys-mk run
+	printf '%s\n' > ${MAIN_MK} \
+	    '.POSIX:'
diff --git a/contrib/bmake/unit-tests/deptgt-silent-jobs.mk b/contrib/bmake/unit-tests/deptgt-silent-jobs.mk
index e16cca3b8016..aed85932281b 100644
--- a/contrib/bmake/unit-tests/deptgt-silent-jobs.mk
+++ b/contrib/bmake/unit-tests/deptgt-silent-jobs.mk
@@ -1,4 +1,4 @@
-# $NetBSD: deptgt-silent-jobs.mk,v 1.2 2022/02/12 11:14:48 rillig Exp $
+# $NetBSD: deptgt-silent-jobs.mk,v 1.3 2022/04/15 09:33:20 rillig Exp $
 #
 # Ensure that the special dependency target '.SILENT' only affects the amount
 # of output, but not the kind of error handling.
@@ -28,7 +28,6 @@ compat:
 	@${MAKE} -r -f ${MAKEFILE} test VARIANT=compat
 
 # expect: jobs: testing 1
-# expect: echo 'jobs: testing 2'
 # expect: jobs: testing 2
 # expect: jobs: testing 3
 jobs:
diff --git a/contrib/bmake/unit-tests/opt-debug-cond.mk b/contrib/bmake/unit-tests/opt-debug-cond.mk
index 056996cf0ece..28ad59587789 100644
--- a/contrib/bmake/unit-tests/opt-debug-cond.mk
+++ b/contrib/bmake/unit-tests/opt-debug-cond.mk
@@ -1,4 +1,4 @@
-# $NetBSD: opt-debug-cond.mk,v 1.2 2022/01/23 16:09:38 rillig Exp $
+# $NetBSD: opt-debug-cond.mk,v 1.3 2022/04/15 09:33:20 rillig Exp $
 #
 # Tests for the -dc command line option, which adds debug logging for the
 # evaluation of conditional expressions, such as in .if directives and
@@ -7,11 +7,11 @@
 .MAKEFLAGS: -dc
 
 # expect: CondParser_Eval: ${:U12345} > ${:U55555}
-# expect: lhs = 12345.000000, rhs = 55555.000000, op = >
+# expect: Comparing 12345.000000 > 55555.000000
 .if ${:U12345} > ${:U55555}
 
 # expect: CondParser_Eval: "string" != "string"
-# expect: lhs = "string", rhs = "string", op = !=
+# expect: Comparing "string" != "string"
 .elif "string" != "string"
 
 # expect: CondParser_Eval: "nonempty"
diff --git a/contrib/bmake/unit-tests/varname-dot-suffixes.mk b/contrib/bmake/unit-tests/varname-dot-suffixes.mk
index babbe20d1c7c..f9f995fcd845 100644
--- a/contrib/bmake/unit-tests/varname-dot-suffixes.mk
+++ b/contrib/bmake/unit-tests/varname-dot-suffixes.mk
@@ -1,4 +1,4 @@
-# $NetBSD: varname-dot-suffixes.mk,v 1.2 2022/01/15 12:35:18 rillig Exp $
+# $NetBSD: varname-dot-suffixes.mk,v 1.3 2022/04/15 09:33:20 rillig Exp $
 #
 # Tests for the special "variable" .SUFFIXES, which lists the suffixes that
 # have been registered for use in suffix transformation rules.  Suffixes are
@@ -51,7 +51,7 @@
 # Deleting .SUFFIXES has no effect since there is no actual variable of that
 # name.
 .MAKEFLAGS: -dv
-# expect: Global:delete .SUFFIXES (not found)
+# expect: Global: delete .SUFFIXES (not found)
 .undef .SUFFIXES
 .MAKEFLAGS: -d0
 .if ${.SUFFIXES} != ".c .o .1 .err .tar.gz"
@@ -97,7 +97,7 @@ _:=		${preserve:L:_=.SUFFIXES}
 # expect: Command: .SUFFIXES = 1 ignored (read-only)
 # expect: Command: .SUFFIXES = 2 ignored (read-only)
 # XXX: Missing space after ':'
-# expect: Command:delete .SUFFIXES (not found)
+# expect: Command: delete .SUFFIXES (not found)
 .if ${1 2:L:@.SUFFIXES@${.SUFFIXES}@} != ".c .o .1 .err .tar.gz .c .o .1 .err .tar.gz"
 .  error
 .endif
diff --git a/usr.bin/bmake/Makefile.config b/usr.bin/bmake/Makefile.config
index 72b5e6c35c5d..ac183b03726a 100644
--- a/usr.bin/bmake/Makefile.config
+++ b/usr.bin/bmake/Makefile.config
@@ -7,7 +7,7 @@ SRCTOP?= ${.CURDIR:H:H}
 
 # things set by configure
 
-_MAKE_VERSION?=20220330
+_MAKE_VERSION?=20220418
 
 prefix?= /usr
 srcdir= ${SRCTOP}/contrib/bmake
diff --git a/usr.bin/bmake/unit-tests/Makefile b/usr.bin/bmake/unit-tests/Makefile
index f9f15163313c..aaa69bf29eb3 100644
--- a/usr.bin/bmake/unit-tests/Makefile
+++ b/usr.bin/bmake/unit-tests/Makefile
@@ -2,9 +2,9 @@
 # See contrib/bmake/bsd.after-import.mk
 #
 # $FreeBSD$
-# $Id: Makefile,v 1.178 2022/03/26 23:10:27 sjg Exp $
+# $Id: Makefile,v 1.180 2022/04/18 21:25:37 sjg Exp $
 #
-# $NetBSD: Makefile,v 1.311 2022/03/26 12:44:57 rillig Exp $
+# $NetBSD: Makefile,v 1.312 2022/04/18 15:06:28 rillig Exp $
 #
 # Unit tests for make(1)
 #
@@ -146,6 +146,7 @@ TESTS+=		deptgt-order
 TESTS+=		deptgt-path
 TESTS+=		deptgt-path-suffix
 TESTS+=		deptgt-phony
+TESTS+=		deptgt-posix
 TESTS+=		deptgt-precious
 TESTS+=		deptgt-shell
 TESTS+=		deptgt-silent
@@ -444,31 +445,26 @@ TESTS+=		varparse-mod
 TESTS+=		varparse-undef-partial
 TESTS+=		varquote
 
-# for now at least
-.if ${.SHELL:T} == "ksh"
+# some shells have quirks
+_shell := ${.SHELL:tA:T}
+.if ${_shell} == "dash" 
+# dash fails -x output
+BROKEN_TESTS+= opt-debug-x-trace
+.elif ${_shell} == "ksh"
 BROKEN_TESTS+= sh-flags
 .endif
+
 .if ${.MAKE.OS:NDarwin} == ""
 BROKEN_TESTS+= shell-ksh
 .endif
-.if ${.MAKE.OS} == "Linux" && ${.SHELL:tA:T} != "bash"
-.if exists(/etc/os-release)
-distro!= . /etc/os-release && echo $$NAME
-.endif
-# dash fails -x output
-# .SHELL is not bash so may be dash
-# if distro is Ubuntu or we cannot tell, assume the worst
-.if ${distro:U:NUbuntu} == ""
-BROKEN_TESTS+= opt-debug-x-trace
-.endif
-.endif
+
 .if ${.MAKE.OS} == "SCO_SV"
 BROKEN_TESTS+= \
 	opt-debug-graph[23] \
 	varmod-localtime \
 	varmod-to-separator \
 
-.if ${.SHELL:T} == "bash"
+.if ${_shell} == "bash"
 BROKEN_TESTS+= job-output-null
 .else
 BROKEN_TESTS+= \