<!DOCTYPE html>
<html>
<body>
<div style="border: 1px solid green; position: relative; top: 100px; left: 100px; width: 100px; height: 100px; padding: 20px;">
    <div style="overflow: hidden; border: 1px solid red; width: 50px; height: 50px">
        <div style="position: relative; left: -5px; top: -5px; width: 10px; height: 10px; border: 1px solid blue"></div>
    </div>
</div>
</body>
</html>