[Wasm] traverse lambdas (lowered to IrRichFunctionReference) during TailrecLowering to rename captured variables (^KT-83995)

diff --git a/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLBlackBoxTestGenerated.java b/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLBlackBoxTestGenerated.java
index c4df2ce..d81913e 100644
--- a/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLBlackBoxTestGenerated.java
+++ b/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLBlackBoxTestGenerated.java

@@ -41502,6 +41502,12 @@
     public void testLambda_kt80285() {
       runTest("compiler/testData/codegen/box/lambda/lambda_kt80285.kt");
     }
+
+    @Test
+    @TestMetadata("lambda_kt83995.kt")
+    public void testLambda_kt83995() {
+      runTest("compiler/testData/codegen/box/lambda/lambda_kt83995.kt");
+    }
   }
 
   @Nested

diff --git a/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLReversedBlackBoxTestGenerated.java b/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLReversedBlackBoxTestGenerated.java
index 15b7302..8a83848 100644
--- a/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLReversedBlackBoxTestGenerated.java
+++ b/analysis/low-level-api-fir/tests-gen/org/jetbrains/kotlin/analysis/low/level/api/fir/diagnostic/compiler/based/LLReversedBlackBoxTestGenerated.java

@@ -41502,6 +41502,12 @@
     public void testLambda_kt80285() {
       runTest("compiler/testData/codegen/box/lambda/lambda_kt80285.kt");
     }
+
+    @Test
+    @TestMetadata("lambda_kt83995.kt")
+    public void testLambda_kt83995() {
+      runTest("compiler/testData/codegen/box/lambda/lambda_kt83995.kt");
+    }
   }
 
   @Nested

diff --git a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt
index c662759..95509e2 100644
--- a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt
+++ b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt

@@ -150,7 +150,7 @@
     ::ExpectDeclarationsRemoveLowering,
     ::RangeContainsLowering,
 
-    ::TailrecLowering,
+    ::WasmTailrecLowering,
 
     ::EnumWhenLowering,
     ::EnumClassConstructorLowering,

diff --git a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmTailrecLowering.kt b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmTailrecLowering.kt
new file mode 100644
index 0000000..d6f6419
--- /dev/null
+++ b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmTailrecLowering.kt

@@ -0,0 +1,16 @@
+/*
+ * Copyright 2010-2026 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.backend.wasm.lower
+
+import org.jetbrains.kotlin.backend.common.lower.TailrecLowering
+import org.jetbrains.kotlin.backend.wasm.WasmBackendContext
+import org.jetbrains.kotlin.ir.expressions.IrRichFunctionReference
+import org.jetbrains.kotlin.ir.expressions.IrStatementOrigin
+
+internal class WasmTailrecLowering(context: WasmBackendContext) : TailrecLowering(context) {
+    override fun followRichFunctionReference(reference: IrRichFunctionReference): Boolean =
+        reference.origin == IrStatementOrigin.LAMBDA
+}
\ No newline at end of file

diff --git a/compiler/testData/codegen/box/lambda/lambda_kt83995.kt b/compiler/testData/codegen/box/lambda/lambda_kt83995.kt
new file mode 100644
index 0000000..b240bb8
--- /dev/null
+++ b/compiler/testData/codegen/box/lambda/lambda_kt83995.kt

@@ -0,0 +1,18 @@
+// WITH_STDLIB
+
+fun blockCall(block: () -> Int): Int = block()
+
+tailrec fun test(n: Int, acc: Int): Int =
+    if (n > 0) {
+        val s = blockCall { acc + 1 }
+        test(n - 1, s)
+    } else {
+        acc
+    }
+
+
+fun box(): String {
+    val result = test(2, 0)
+    if (result != 2) return "Fail: result = $result"
+    return "OK"
+}
\ No newline at end of file