sorry for delayed response.

	you need to get a complete set of "/usr/include" tree for NetBSD/sh3
	under /usr/local/sh-*-netbsdcoff/include.  src/include is not complete.

	to get a complete /usr/include, you may want to run:
	% mkdir /tmp/x		<-- can be anywhere
	% cd src		<-- netbsd source code tree
	% mtree -def etc/mtree/NetBSD.dist -p/tmp/x/ -u
	% make DESTDIR=/tmp/x includes
	under your NetBSD "src" directory, and then look at /tmp/x/usr/include.

	due to differences in /usr/bin/make, it may be easier for you to
	install NetBSD/i386 onto your machine, and then try to build on that.

itojun