diff --git a/share/mk/bsd.subdir.mk b/share/mk/bsd.subdir.mk
--- a/share/mk/bsd.subdir.mk
+++ b/share/mk/bsd.subdir.mk
@@ -76,13 +76,14 @@
 .endif
 
 .if !defined(NEED_SUBDIR)
+.if ${MK_DIRDEPS_BUILD} == "yes"
+# ignore this
+_SUBDIR:
 # .MAKE.DEPENDFILE==/dev/null is set by bsd.dep.mk to avoid reading
 # Makefile.depend
-.if ${.MAKE.LEVEL} == 0 && ${MK_DIRDEPS_BUILD} == "yes" && !empty(SUBDIR) && \
-    ${.MAKE.DEPENDFILE} != "/dev/null"
+.if ${.MAKE.LEVEL} == 0 && !empty(SUBDIR) && ${.MAKE.DEPENDFILE} != "/dev/null"
 .include <meta.subdir.mk>
-# ignore this
-_SUBDIR:
+.endif
 .endif
 .endif