noun
carry back (tax)
A finance term for applying a current year's net operating loss to a previous year's taxable income to obtain a tax refund.
赤字が出た場合、繰り戻し還付の制度を利用できる。
If a loss occurs, you can use the carry-back refund system.
繰越し means 'carry forward' (applying a loss to future years), while 繰り戻し means 'carry back' (applying a loss to a past year).
Compound of 繰り (kuri, continuative form of 繰る 'to reel, to spin') + 戻し (modoshi, continuative form of 戻す 'to return'). Literally 'reeling back', used in financial contexts for carrying losses back to previous years.