diff --git a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/codegen/FirBlackBoxCodegenTestGenerated.java b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/codegen/FirBlackBoxCodegenTestGenerated.java
index 53affdcac67..d0db09728b8 100644
--- a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/codegen/FirBlackBoxCodegenTestGenerated.java
+++ b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/codegen/FirBlackBoxCodegenTestGenerated.java
@@ -16492,6 +16492,12 @@ public class FirBlackBoxCodegenTestGenerated extends AbstractFirBlackBoxCodegenT
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @Test
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @Test
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
diff --git a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
index c9c16d172d6..b577b36c16d 100644
--- a/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
+++ b/compiler/fir/fir2ir/tests-gen/org/jetbrains/kotlin/test/runners/ir/Fir2IrTextTestGenerated.java
@@ -2089,6 +2089,12 @@ public class Fir2IrTextTestGenerated extends AbstractFir2IrTextTest {
                 runTest("compiler/testData/ir/irText/expressions/funInterface/castFromAny.kt");
             }
 
+            @Test
+            @TestMetadata("functionSupertype.kt")
+            public void testFunctionSupertype() throws Exception {
+                runTest("compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt");
+            }
+
             @Test
             @TestMetadata("partialSam.kt")
             public void testPartialSam() throws Exception {
diff --git a/compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/generators/ArgumentsGenerationUtils.kt b/compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/generators/ArgumentsGenerationUtils.kt
index 6d47438c2fb..cd04fb13c26 100644
--- a/compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/generators/ArgumentsGenerationUtils.kt
+++ b/compiler/ir/ir.psi2ir/src/org/jetbrains/kotlin/psi2ir/generators/ArgumentsGenerationUtils.kt
@@ -17,7 +17,7 @@
 package org.jetbrains.kotlin.psi2ir.generators
 
 import org.jetbrains.kotlin.builtins.isBuiltinFunctionalType
-import org.jetbrains.kotlin.builtins.isFunctionTypeOrSubtype
+import org.jetbrains.kotlin.builtins.isFunctionType
 import org.jetbrains.kotlin.config.LanguageFeature
 import org.jetbrains.kotlin.descriptors.*
 import org.jetbrains.kotlin.descriptors.impl.SyntheticFieldDescriptor
@@ -585,7 +585,7 @@ fun StatementGenerator.generateSamConversionForValueArgumentsIfRequired(call: Ca
             if (!samConversion.isSamType(underlyingValueParameter.type) &&
                 !samConversion.isSamType(underlyingValueParameter.original.type)
             ) continue
-            if (!originalValueParameters[i].type.isFunctionTypeOrSubtype) continue
+            if (!originalValueParameters[i].type.isFunctionType) continue
         }
 
         val samKotlinType = getSamTypeForValueParameter(underlyingValueParameter)
diff --git a/compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt b/compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt
new file mode 100644
index 00000000000..77902590af0
--- /dev/null
+++ b/compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt
@@ -0,0 +1,18 @@
+// IGNORE_BACKEND: JS, JS_IR, WASM
+
+fun interface Foo : () -> Int
+
+fun id(foo: Foo): Any = foo
+
+fun box(): String {
+    val p1 = object : Foo {
+        override fun invoke(): Int = 42
+        override fun toString(): String = "OK"
+    }
+    val p2 = id(p1)
+
+    if (p1 !== p2) return "Fail identity equals"
+    if (p1.toString() != p2.toString()) return "Fail toString"
+
+    return p2.toString()
+}
diff --git a/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.kt.txt b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.kt.txt
new file mode 100644
index 00000000000..63837891b5a
--- /dev/null
+++ b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.kt.txt
@@ -0,0 +1,11 @@
+fun interface Foo : Function0<Int> {
+
+}
+
+fun id(foo: Foo): Any {
+  return foo
+}
+
+fun test(foo: Foo) {
+  id(foo = foo) /*~> Unit */
+}
diff --git a/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.txt b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.txt
new file mode 100644
index 00000000000..c991b851c84
--- /dev/null
+++ b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.fir.txt
@@ -0,0 +1,31 @@
+FILE fqName:<root> fileName:/functionSupertype.kt
+  CLASS INTERFACE name:Foo modality:ABSTRACT visibility:public [fun] superTypes:[kotlin.Function0<kotlin.Int>]
+    $this: VALUE_PARAMETER INSTANCE_RECEIVER name:<this> type:<root>.Foo
+    FUN FAKE_OVERRIDE name:invoke visibility:public modality:ABSTRACT <> ($this:kotlin.Function0<R of kotlin.Function0>) returnType:kotlin.Int [fake_override,operator]
+      overridden:
+        public abstract fun invoke (): R of kotlin.Function0 [operator] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Function0<R of kotlin.Function0>
+    FUN FAKE_OVERRIDE name:equals visibility:public modality:OPEN <> ($this:kotlin.Any, other:kotlin.Any?) returnType:kotlin.Boolean [fake_override,operator]
+      overridden:
+        public open fun equals (other: kotlin.Any?): kotlin.Boolean [fake_override,operator] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+      VALUE_PARAMETER name:other index:0 type:kotlin.Any?
+    FUN FAKE_OVERRIDE name:hashCode visibility:public modality:OPEN <> ($this:kotlin.Any) returnType:kotlin.Int [fake_override]
+      overridden:
+        public open fun hashCode (): kotlin.Int [fake_override] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+    FUN FAKE_OVERRIDE name:toString visibility:public modality:OPEN <> ($this:kotlin.Any) returnType:kotlin.String [fake_override]
+      overridden:
+        public open fun toString (): kotlin.String [fake_override] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+  FUN name:id visibility:public modality:FINAL <> (foo:<root>.Foo) returnType:kotlin.Any
+    VALUE_PARAMETER name:foo index:0 type:<root>.Foo
+    BLOCK_BODY
+      RETURN type=kotlin.Nothing from='public final fun id (foo: <root>.Foo): kotlin.Any declared in <root>'
+        GET_VAR 'foo: <root>.Foo declared in <root>.id' type=<root>.Foo origin=null
+  FUN name:test visibility:public modality:FINAL <> (foo:<root>.Foo) returnType:kotlin.Unit
+    VALUE_PARAMETER name:foo index:0 type:<root>.Foo
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        CALL 'public final fun id (foo: <root>.Foo): kotlin.Any declared in <root>' type=kotlin.Any origin=null
+          foo: GET_VAR 'foo: <root>.Foo declared in <root>.test' type=<root>.Foo origin=null
diff --git a/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt
new file mode 100644
index 00000000000..92850216bba
--- /dev/null
+++ b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt
@@ -0,0 +1,9 @@
+// IGNORE_BACKEND: JS_IR
+
+fun interface Foo : () -> Int
+
+fun id(foo: Foo): Any = foo
+
+fun test(foo: Foo) {
+    id(foo)
+}
diff --git a/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt.txt b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt.txt
new file mode 100644
index 00000000000..63837891b5a
--- /dev/null
+++ b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt.txt
@@ -0,0 +1,11 @@
+fun interface Foo : Function0<Int> {
+
+}
+
+fun id(foo: Foo): Any {
+  return foo
+}
+
+fun test(foo: Foo) {
+  id(foo = foo) /*~> Unit */
+}
diff --git a/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.txt b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.txt
new file mode 100644
index 00000000000..40d60b55b0f
--- /dev/null
+++ b/compiler/testData/ir/irText/expressions/funInterface/functionSupertype.txt
@@ -0,0 +1,31 @@
+FILE fqName:<root> fileName:/functionSupertype.kt
+  CLASS INTERFACE name:Foo modality:ABSTRACT visibility:public [fun] superTypes:[kotlin.Function0<kotlin.Int>]
+    $this: VALUE_PARAMETER INSTANCE_RECEIVER name:<this> type:<root>.Foo
+    FUN FAKE_OVERRIDE name:invoke visibility:public modality:ABSTRACT <> ($this:kotlin.Function0<kotlin.Int>) returnType:kotlin.Int [fake_override,operator]
+      overridden:
+        public abstract fun invoke (): R of kotlin.Function0 [operator] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Function0<kotlin.Int>
+    FUN FAKE_OVERRIDE name:equals visibility:public modality:OPEN <> ($this:kotlin.Any, other:kotlin.Any?) returnType:kotlin.Boolean [fake_override,operator]
+      overridden:
+        public open fun equals (other: kotlin.Any?): kotlin.Boolean [fake_override,operator] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+      VALUE_PARAMETER name:other index:0 type:kotlin.Any?
+    FUN FAKE_OVERRIDE name:hashCode visibility:public modality:OPEN <> ($this:kotlin.Any) returnType:kotlin.Int [fake_override]
+      overridden:
+        public open fun hashCode (): kotlin.Int [fake_override] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+    FUN FAKE_OVERRIDE name:toString visibility:public modality:OPEN <> ($this:kotlin.Any) returnType:kotlin.String [fake_override]
+      overridden:
+        public open fun toString (): kotlin.String [fake_override] declared in kotlin.Function0
+      $this: VALUE_PARAMETER name:<this> type:kotlin.Any
+  FUN name:id visibility:public modality:FINAL <> (foo:<root>.Foo) returnType:kotlin.Any
+    VALUE_PARAMETER name:foo index:0 type:<root>.Foo
+    BLOCK_BODY
+      RETURN type=kotlin.Nothing from='public final fun id (foo: <root>.Foo): kotlin.Any declared in <root>'
+        GET_VAR 'foo: <root>.Foo declared in <root>.id' type=<root>.Foo origin=null
+  FUN name:test visibility:public modality:FINAL <> (foo:<root>.Foo) returnType:kotlin.Unit
+    VALUE_PARAMETER name:foo index:0 type:<root>.Foo
+    BLOCK_BODY
+      TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
+        CALL 'public final fun id (foo: <root>.Foo): kotlin.Any declared in <root>' type=kotlin.Any origin=null
+          foo: GET_VAR 'foo: <root>.Foo declared in <root>.test' type=<root>.Foo origin=null
diff --git a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/BlackBoxCodegenTestGenerated.java b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/BlackBoxCodegenTestGenerated.java
index f6af8169730..2e320f53297 100644
--- a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/BlackBoxCodegenTestGenerated.java
+++ b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/BlackBoxCodegenTestGenerated.java
@@ -16372,6 +16372,12 @@ public class BlackBoxCodegenTestGenerated extends AbstractBlackBoxCodegenTest {
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @Test
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @Test
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
diff --git a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/IrBlackBoxCodegenTestGenerated.java b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/IrBlackBoxCodegenTestGenerated.java
index f32cffe0471..d5ae1fb6828 100644
--- a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/IrBlackBoxCodegenTestGenerated.java
+++ b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/codegen/IrBlackBoxCodegenTestGenerated.java
@@ -16492,6 +16492,12 @@ public class IrBlackBoxCodegenTestGenerated extends AbstractIrBlackBoxCodegenTes
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @Test
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @Test
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
diff --git a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
index 6dca937df61..f2d2f96b6df 100644
--- a/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
+++ b/compiler/tests-common-new/tests-gen/org/jetbrains/kotlin/test/runners/ir/IrTextTestGenerated.java
@@ -2089,6 +2089,12 @@ public class IrTextTestGenerated extends AbstractIrTextTest {
                 runTest("compiler/testData/ir/irText/expressions/funInterface/castFromAny.kt");
             }
 
+            @Test
+            @TestMetadata("functionSupertype.kt")
+            public void testFunctionSupertype() throws Exception {
+                runTest("compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt");
+            }
+
             @Test
             @TestMetadata("partialSam.kt")
             public void testPartialSam() throws Exception {
diff --git a/compiler/tests-gen/org/jetbrains/kotlin/codegen/LightAnalysisModeTestGenerated.java b/compiler/tests-gen/org/jetbrains/kotlin/codegen/LightAnalysisModeTestGenerated.java
index 96099ce444f..907ea2ee12d 100644
--- a/compiler/tests-gen/org/jetbrains/kotlin/codegen/LightAnalysisModeTestGenerated.java
+++ b/compiler/tests-gen/org/jetbrains/kotlin/codegen/LightAnalysisModeTestGenerated.java
@@ -13511,6 +13511,11 @@ public class LightAnalysisModeTestGenerated extends AbstractLightAnalysisModeTes
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
             runTest("compiler/testData/codegen/box/funInterface/multimodule.kt");
diff --git a/compiler/tests-gen/org/jetbrains/kotlin/ir/KlibTextTestCaseGenerated.java b/compiler/tests-gen/org/jetbrains/kotlin/ir/KlibTextTestCaseGenerated.java
index ed7dc3f30bc..d092cb3b5de 100644
--- a/compiler/tests-gen/org/jetbrains/kotlin/ir/KlibTextTestCaseGenerated.java
+++ b/compiler/tests-gen/org/jetbrains/kotlin/ir/KlibTextTestCaseGenerated.java
@@ -1636,6 +1636,11 @@ public class KlibTextTestCaseGenerated extends AbstractKlibTextTestCase {
                 runTest("compiler/testData/ir/irText/expressions/funInterface/castFromAny.kt");
             }
 
+            @TestMetadata("functionSupertype.kt")
+            public void testFunctionSupertype() throws Exception {
+                runTest("compiler/testData/ir/irText/expressions/funInterface/functionSupertype.kt");
+            }
+
             @TestMetadata("partialSam.kt")
             public void testPartialSam() throws Exception {
                 runTest("compiler/testData/ir/irText/expressions/funInterface/partialSam.kt");
diff --git a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/es6/semantics/IrJsCodegenBoxES6TestGenerated.java b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/es6/semantics/IrJsCodegenBoxES6TestGenerated.java
index 06659fa26c3..b55b328b990 100644
--- a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/es6/semantics/IrJsCodegenBoxES6TestGenerated.java
+++ b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/es6/semantics/IrJsCodegenBoxES6TestGenerated.java
@@ -11905,6 +11905,11 @@ public class IrJsCodegenBoxES6TestGenerated extends AbstractIrJsCodegenBoxES6Tes
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
             runTest("compiler/testData/codegen/box/funInterface/multimodule.kt");
diff --git a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/ir/semantics/IrJsCodegenBoxTestGenerated.java b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/ir/semantics/IrJsCodegenBoxTestGenerated.java
index 03348dac180..2964536e060 100644
--- a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/ir/semantics/IrJsCodegenBoxTestGenerated.java
+++ b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/ir/semantics/IrJsCodegenBoxTestGenerated.java
@@ -11311,6 +11311,11 @@ public class IrJsCodegenBoxTestGenerated extends AbstractIrJsCodegenBoxTest {
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
             runTest("compiler/testData/codegen/box/funInterface/multimodule.kt");
diff --git a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/semantics/JsCodegenBoxTestGenerated.java b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/semantics/JsCodegenBoxTestGenerated.java
index 54ddd6ecbfa..4c5735b6abb 100644
--- a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/semantics/JsCodegenBoxTestGenerated.java
+++ b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/semantics/JsCodegenBoxTestGenerated.java
@@ -11276,6 +11276,11 @@ public class JsCodegenBoxTestGenerated extends AbstractJsCodegenBoxTest {
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @TestMetadata("multimodule.kt")
         public void testMultimodule() throws Exception {
             runTest("compiler/testData/codegen/box/funInterface/multimodule.kt");
diff --git a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java
index 7a43e61ad60..9564a3fd2d8 100644
--- a/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java
+++ b/js/js.tests/tests-gen/org/jetbrains/kotlin/js/test/wasm/semantics/IrCodegenBoxWasmTestGenerated.java
@@ -6640,6 +6640,11 @@ public class IrCodegenBoxWasmTestGenerated extends AbstractIrCodegenBoxWasmTest
             runTest("compiler/testData/codegen/box/funInterface/kt46512_indyFunInterfaceOverCallableReference.kt");
         }
 
+        @TestMetadata("kt46908_functionSupertype.kt")
+        public void testKt46908_functionSupertype() throws Exception {
+            runTest("compiler/testData/codegen/box/funInterface/kt46908_functionSupertype.kt");
+        }
+
         @TestMetadata("compiler/testData/codegen/box/funInterface/equality")
         @TestDataPath("$PROJECT_ROOT")
         @RunWith(JUnit3RunnerWithInners.class)