carry-back (rugby)
Sports term used in rugby; refers to the act of bringing the ball back to one's own position, often from a kick or a loose ball.
They carried the ball back from the opponent's kick and built an attack from their own territory.
carryback (tax)
Economics term; refers to carrying over a deduction or credit from a prior year to the current year to reduce income tax. Also spelled キャリーバック.
You can carry back last year's loss to reduce this year's taxable income.