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chromium/third_party/blink/web_tests/external/wpt/css/css-transforms/z-index-does-not-apply.html 

<!doctype html>
<title>z-index doesn't apply to transformed content which is not positioned</title>
<link rel="author" title="Emilio Cobos Álvarez" href="mailto:[email protected]">
<link rel="author" title="Mozilla" href="https://mozilla.org">
<link rel="help" href="https://bugzilla.mozilla.org/show_bug.cgi?id=1256980">
<link rel="help" href="https://drafts.csswg.org/css2/visuren.html#z-index">
<link rel="match" href="z-index-does-not-apply-ref.html">
<style>
  #a, #b {
    background: green;
    width: 100px;
    height: 100px;
  }
  #a {
    background: red;
    z-index: 2;
    transform: translateX(0);
  }
  #b {
    z-index: 1;
    transform: translateY(-100px);
  }
</style>
<div id="a"></div>
<div id="b"></div>