Effect
When an attack is declared involving a "Battlin' Boxer" monster you control and an opponent's monster: Negate the attack, and if you do, send that monster you control to the GY, then 1 "Battlin' Boxer" monster you control (in Attack Position, if you declared the attack) gains ATK equal to the original ATK of that opponent's monster, also proceed to damage calculation using those monsters. Then, you take damage equal to the amount of ATK gained from this effect.
This effect does not target.
The resolution of "Last Counter" involves you taking damage after damage calculation is performed, so the effect is considered to have finished resolving at the point when you take the damage.
Although the attack declaration that triggered the activation is negated by the effect resolution of "Last Counter," battle damage calculation is still performed due to the effect of "Last Counter," so effects such as "when destroyed by battle" that the battling monsters possess will activate as normal.
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