chromium/third_party/blink/web_tests/fast/css/counters/counter-increment-not-reflected-on-stylechange.html

<!DOCTYPE html>
<script src="../../../resources/js-test.js"></script>
<style>
    #outer
    {
        counter-reset: c;
    }

    #outer > div:before
    {
        content: counter(c);
    }

    .active > div:before {
        counter-increment: c;
    }

    .inactive > div:before {
        counter-increment: none;
    }
</style>

<div id="outer">
    <div id="inner1"></div>
    <div id="inner2"></div>
</div>

<script>
    var outerDiv = document.getElementById("outer");
    outerDiv.className = "inactive";
    outerDiv.offsetTop;
    outerDiv.className = "active";

    shouldBeEqualToString("internals.counterValue(document.getElementById('inner1'))", "1");
    shouldBeEqualToString("internals.counterValue(document.getElementById('inner2'))", "2");
</script>