繰くり戻もどし

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.

• 赤あか字じが出でた場ば合あい、繰くり戻もどし還かん付ぷの制せい度どを利り用ようできる。

  If a loss occurs, you can use the carry-back refund system.