/usr/src/gcc-4.7/debian/rules.d/ is in gcc-4.7-source 4.7.4-3ubuntu12.
This file is owned by root:root, with mode 0o755.
..
/usr/src/gcc-4.7/debian/rules.d/binary-ada.mk
/usr/src/gcc-4.7/debian/rules.d/binary-base.mk
/usr/src/gcc-4.7/debian/rules.d/binary-cpp.mk
/usr/src/gcc-4.7/debian/rules.d/binary-cxx.mk
/usr/src/gcc-4.7/debian/rules.d/binary-d.mk
/usr/src/gcc-4.7/debian/rules.d/binary-fixincl.mk
/usr/src/gcc-4.7/debian/rules.d/binary-fortran.mk
/usr/src/gcc-4.7/debian/rules.d/binary-gcc.mk
/usr/src/gcc-4.7/debian/rules.d/binary-go.mk
/usr/src/gcc-4.7/debian/rules.d/binary-hppa64.mk
/usr/src/gcc-4.7/debian/rules.d/binary-java.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libgcc.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libgccmath.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libgomp.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libitm.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libmudflap.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libobjc.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libquadmath.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libssp.mk
/usr/src/gcc-4.7/debian/rules.d/binary-libstdcxx.mk
/usr/src/gcc-4.7/debian/rules.d/binary-neon.mk
/usr/src/gcc-4.7/debian/rules.d/binary-nof.mk
/usr/src/gcc-4.7/debian/rules.d/binary-objc.mk
/usr/src/gcc-4.7/debian/rules.d/binary-objcxx.mk
/usr/src/gcc-4.7/debian/rules.d/binary-snapshot.mk
/usr/src/gcc-4.7/debian/rules.d/binary-softfloat.mk
/usr/src/gcc-4.7/debian/rules.d/binary-source.mk
/usr/src/gcc-4.7/debian/rules.d/binary-spu.mk