/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/ is in gcc-7-plugin-dev-sh4-linux-gnu 7.3.0-16ubuntu3cross1.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/dbxelf.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/elfos.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/glibc-stdint.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/gnu-user.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/initfini-array.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/linux-protos.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/linux.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/elf.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/linux.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/little.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/sh-protos.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/sh/sh.h
/usr/lib/gcc-cross/sh4-linux-gnu/7/plugin/include/config/vxworks-dummy.h