I succeeded with this modification. I'm making static library and its test.
add this to Application.mk
APP_PLATFORM := android-9
APP_STL := gnustl_static
NDK_TOOLCHAIN_VERSION=clang
APP_CPPFLAGS := -frtti -DCC_ENABLE_CHIPMUNK_INTEGRATION=1 -std=c++11 -fsigned-char # you can reduce this options
APP_LDFLAGS := -latomic
add this to Android.mk
LOCAL_PATH := $(call my-dir)
include $(CLEAR_VARS)
$(call import-add-path,$(LOCAL_PATH))
$(call import-module,../../jni) # import your test target's Android.mk
include $(CLEAR_VARS)
$(call import-module,third_party/googletest)
include $(CLEAR_VARS)
LOCAL_MODULE := gtest_your_project
LOCAL_SRC_FILES := $(patsubst $(LOCAL_PATH)/%, %, $(wildcard $(LOCAL_PATH)/../../../../test/**/*.cc)) # add your test codes
LOCAL_WHOLE_STATIC_LIBRARIES += googletest_main # add your test target's lib
include $(BUILD_EXECUTABLE)
you can test it with this command.
$ $NDK_ROOT/ndk-build
$ adb push libs/armeabi/gtest_your_project /data/local/tmp/
$ adb shell "/data/local/tmp/gtest_your_project"