This one is prepared as part of a bug report,
sf-bugs:33, http://sourceforge.net/p/ctags/bugs/33/.

Darren Hiebert closed the bug with "closed-wont-fix"
status with following comment:

    This cannot be handled without preprocessing. Ctags does not
    do preprocessing for a number of reasons, and so will never
    handle such a situation. You can do the preprocessing
    yourself and run ctags on the output with the
    --line-directives option.

So I(Masatake YAMATO), don't touch this case and put it
here.
