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/usr/share/automake-1.14/am/lex.am is in automake 1:1.14.1-2ubuntu1.

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## automake - create Makefile.in from Makefile.am
## Copyright (C) 2001-2013 Free Software Foundation, Inc.

## This program is free software; you can redistribute it and/or modify
## it under the terms of the GNU General Public License as published by
## the Free Software Foundation; either version 2, or (at your option)
## any later version.

## This program is distributed in the hope that it will be useful,
## but WITHOUT ANY WARRANTY; without even the implied warranty of
## MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
## GNU General Public License for more details.

## You should have received a copy of the GNU General Public License
## along with this program.  If not, see <http://www.gnu.org/licenses/>.

## See the comment about am__skipyacc in yacc.am.
if %?MAINTAINER-MODE%
if %?FIRST%
@MAINTAINER_MODE_FALSE@am__skiplex = test -f $@ ||
endif %?FIRST%
endif %?MAINTAINER-MODE%

?GENERIC?%EXT%%DERIVED-EXT%:
?!GENERIC?%OBJ%: %SOURCE%
?GENERIC?	%VERBOSE%$(am__skiplex) $(SHELL) $(YLWRAP) %SOURCE% $(LEX_OUTPUT_ROOT).c %OBJ% -- %COMPILE%
?!GENERIC?	%VERBOSE% \
?!GENERIC??DIST_SOURCE?	$(am__skiplex) \
## For non-suffix rules, we must emulate a VPATH search on %SOURCE%.
?!GENERIC?	$(SHELL) $(YLWRAP) `test -f '%SOURCE%' || echo '$(srcdir)/'`%SOURCE% $(LEX_OUTPUT_ROOT).c %OBJ% -- %COMPILE%