chromium/third_party/blink/renderer/core/testing/data/root-scroller-rotation.html

<!DOCTYPE html>
<html>
  <head>
    <meta name="viewport" content="width=device-width">
    <style>
      ::-webkit-scrollbar {
        width: 0px;
        height: 0px;
      }

      body, html {
        width: 100%;
        height: 100%;
      }

      body {
        margin: 0px;
      }

      #spacer {
        position: absolute;
        left: 3000px;
        top: 3000px;
        width: 1px;
        height: 1px;
      }

      #target {
        width: 50%;
        height: 50%;
        background-color: red;
        position: absolute;
        left: 200%;
        top: 200%;
      }

      #container {
        position: absolute;
        left: 0px;
        top: 0px;
        width: 100%;
        height: 100%;
        overflow: auto;
      }
    </style>
  </head>

  <body>
    <div id="container">
      <div id="target"></div>
      <div id="spacer"></div>
    </div>
  </body>
</html>