Reflect Bounder — Ruling

Regola generale

【About the『Before damage calculation, if this card is being attacked by an opponent's monster, and was in Attack Position at the start of the Damage Step: Inflict damage to your opponent equal to the attacking monster's ATK』effect】
This effect is a Trigger Effect, which must be activated in the Monster Zone.
This effect does not target.
It always activates before damage calculation if this card was attacked.
For the damage inflicted due to this effect, refer to the ATK of the opponent's monster that attacked this card, in the Monster Zone.
Even if this effect is applied, damage calculation for that battle is performed as normal.

【About the『If you do, after damage calculation: Destroy this card』effect】
This effect is a Trigger Effect, which must be activated in the Monster Zone.
This effect does not target.
If the resolution of『Before damage calculation, if this card is being attacked by an opponent's monster, and was in Attack Position at the start of the Damage Step: Inflict damage to your opponent equal to the attacking monster's ATK』is successful, it's an effect that will always activate in that attack's "after damage calculation" timing. (TL note: A more literal and natural-sounding translation here would be "after that damage calculation", but that could be confusing for someone that's familiar with the EN terminology. Such confusion isn't present in JP due to the wording and how the sentence is structured, which make it clear that it's talking about the "after damage calculation" timing, in the gameplay sense. Also worth noting that the card's updated JP text in MD matches the behaviour described here.)