diff --git a/Modules/_elementtree.c b/Modules/_elementtree.c
--- a/Modules/_elementtree.c
+++ b/Modules/_elementtree.c
@@ -2483,20 +2483,19 @@
 attrib = Py_None;
 }
 
- /* If we get None, pass an empty dictionary on */
- if (attrib == Py_None) {
- Py_DECREF(attrib);
- attrib = PyDict_New();
- if (!attrib)
- return;
- }
-
 if (TreeBuilder_CheckExact(self->target)) {
 /* shortcut */
 res = treebuilder_handle_start((TreeBuilderObject*) self->target,
 tag, attrib);
 }
 else if (self->handle_start) {
+ /* If we get None, pass an empty dictionary on */
+ if (attrib == Py_None) {
+ Py_DECREF(attrib);
+ attrib = PyDict_New();
+ if (!attrib)
+ return;
+ }
 res = PyObject_CallFunction(self->handle_start, "OO", tag, attrib);
 } else
 res = NULL;
</div><div class="naked_ctrl">
<form action="/index.cgi/contrast" method="get" name="gate">
<p><a href="http://altstyle.alfasado.net">AltStyle</a> によって変換されたページ <a href="https://bugs.python.org/file27355/issue16089-pseudo-fix.diff">(-&gt;オリジナル)</a>
/ <label>アドレス: <input type="text" name="naked_post_url" value="https://bugs.python.org/file27355/issue16089-pseudo-fix.diff" size="22" /></label> <label>モード: <select name="naked_post_mode">
<option value="default">デフォルト</option>
<option value="speech">音声ブラウザ</option>
<option value="ruby">ルビ付き</option>
<option value="contrast" selected="selected">配色反転</option>
<option value="larger-text">文字拡大</option>
<option value="mobile">モバイル</option>
</select>
<input type="submit" value="表示" />
</p>
</form>
</div>