[Offside / VAR Intervention] A tight offside line set by the position of the ball

This was a very close incident in which the ball set the offside line, and the question was whether a player was in an offside position at the moment the ball was headed back across goal at the far post. The offside line is normally set by the second-last opponent, but here the ball was nearer to the goal line than that player, so the position of the ball set the offside line. The footage shows that the moment used for the offside decision was when an attacking player headed the cross from the left back across goal at the far post. At that moment, Nagoya's No. 11 was slightly ahead of the ball, which set the offside line. After the header, No. 11 touched the ball, and No. 22 turned in the loose ball. Because No. 11, who was in an offside position, touched the ball, an offside offence was committed, and disallowing the goal was the correct decision.