chromium/third_party/blink/web_tests/external/wpt/css/filter-effects/backdrop-filter-svg.html

<!DOCTYPE html>
<meta charset="utf-8">
<title>backdrop-filter: Correctly apply backdrop-filter with an SVG filter</title>
<link rel="help" href="https://drafts.fxtf.org/filter-effects-2/#BackdropFilterProperty">
<link rel="match"  href="reference/backdrop-filter-svg-ref.html">

<div class="fuchsiabox"></div>
<div class="filter"></div>

<svg>
  <filter id="invert" color-interpolation-filters="sRGB">
    <feComponentTransfer>
        <feFuncR type="table" tableValues="1 0"/>
        <feFuncG type="table" tableValues="1 0"/>
        <feFuncB type="table" tableValues="1 0"/>
    </feComponentTransfer>
  </filter>
</svg>

<style>
.fuchsiabox {
  position: absolute;
  background: fuchsia;
  width: 100px;
  height: 100px;
  top: 100px;
  left: 60px;
}
.filter {
  position: absolute;
  width: 100px;
  height: 100px;
  top: 100px;
  left: 60px;
  backdrop-filter: url(#invert);
}
</style>