[Handball / Goal Disallowed] A goal disallowed for handball when controlling the ball, found during an offside check

This is a complex incident with several aspects to check, moving from an offside check to the identification of a handball offence. The match officials on the field initially gave offside, so the VAR first checked whether there was an offside offence. The footage showed that the player was not in an offside position, but on further checking of the whole move leading to the goal, it was confirmed that the ball had struck the arm of Yokohama FM's No. 9, who took the final shot, as they controlled the ball. Under the Laws of the Game, not every accidental touch of the ball on a player's hand/arm is a handball offence. It is, however, an offence if a player scores in the opponents' goal "immediately after the ball has touched their hand/arm, even if accidental". In this scene, the player scored immediately after the ball touched their own arm, so the goal was disallowed for a handball offence. If, instead, the ball had touched No. 9's hand/arm and a different team-mate had then received the ball and scored, under the current Laws an accidental touch would not be a handball offence, and the goal would be allowed.