The act of carrying back losses or expenses to a previous fiscal year for adjustment. In taxation, it refers to offsetting a year's loss against prior taxable income (carryback).
前年に黒字があった場合、今年の損失を繰戻しして税額を還付してもらえることがある。
If there was profit last year, you may be able to carry back this year's loss and receive a tax refund.
会計処理で繰戻しを行うには、所定の手続きと証拠書類が必要だ。
To perform a carryback in accounting, the prescribed procedures and supporting documents are required.