diff --git a/clang/lib/Sema/SemaInit.cpp b/clang/lib/Sema/SemaInit.cpp
--- a/clang/lib/Sema/SemaInit.cpp
+++ b/clang/lib/Sema/SemaInit.cpp
@@ -4423,6 +4423,15 @@
       if (T1Quals.hasAddressSpace())
         Sequence.AddQualificationConversionStep(
             cv1T1, DestType->isRValueReferenceType() ? VK_XValue : VK_LValue);
+      else if (S.getLangOpts().CPlusPlus20 &&
+               isa<IncompleteArrayType>(T1->getUnqualifiedDesugaredType()) &&
+               DestType->isRValueReferenceType()) {
+        // [dcl.init.list] p3.10
+        // unless T is “reference to array of unknown bound of U”, in which case
+        // the type of the prvalue is the type of x in the declaration U x[] H,
+        // where H is the initializer list.
+        Sequence.AddQualificationConversionStep(cv1T1, VK_XValue);
+      }
     } else
       Sequence.SetFailed(
           InitializationSequence::FK_NonConstLValueReferenceBindingToTemporary);
diff --git a/clang/test/CodeGenCXX/cxx20-p0388-unbound-ary.cpp b/clang/test/CodeGenCXX/cxx20-p0388-unbound-ary.cpp
--- a/clang/test/CodeGenCXX/cxx20-p0388-unbound-ary.cpp
+++ b/clang/test/CodeGenCXX/cxx20-p0388-unbound-ary.cpp
@@ -23,4 +23,13 @@
 
   return r2;
 }
+
+// CHECK-LABEL: @_ZN3One3fooEi
+// CHECK-NEXT: entry:
+// CHECK-NEXT: ret void
+void foo(int a) {
+  auto f = [](int(&&)[]) {};
+  f({a});
+}
+
 } // namespace One