.parent {
  background: red;
  width: 100px;
  height: 100px;
  transform-style: preserve-3d;
  position: relative;
}

.child {
  background: blue;
  width: 100px;
  height: 100px;
  position: absolute;
  top: -5px;
  left: -5px;
  transform: translateZ(-10px)
}