JSFiddle - React, Tailwind, and code Playground

HTML

<script type="importmap">
	{
		"imports": {
			"three": "https://unpkg.com/three/build/three.module.js",
			"three/addons/": "https://unpkg.com/three/examples/jsm/"
		}
	}
</script>

CSS

body {
	  margin: 0;
}

JavaScript

import * as THREE from 'three';
import { FullScreenQuad } from 'three/addons/postprocessing/Pass.js';

const width = window.innerWidth, height = window.innerHeight;

// init

const camera = new THREE.PerspectiveCamera( 70, width / height, 0.01, 10 );
camera.position.z = 1;

const scene = new THREE.Scene();

const light = new THREE.DirectionalLight( 0xffffff, 3.5 );
light.position.set( 1, 2, 3 );
scene.add( light );

// transmissive mesh
const mesh = new THREE.Mesh( new THREE.BoxGeometry( 0.2, 0.2, 0.2 ), new THREE.MeshPhysicalMaterial( {
	transmission: 1,
} ) );
mesh.rotation.set( Math.PI / 4, Math.PI / 4, 0 );
mesh.position.set( - 0.5, 0, 0 );
scene.add( mesh );

// sphere that sets the stencil buffer
const sphere = new THREE.Mesh( new THREE.SphereGeometry( 0.2 ), new THREE.MeshStandardMaterial( {
  color: 0xff0000,
  stencilWrite: true,
  stencilZPass: THREE.IncrementStencilOp,
} ) );
scene.add( sphere );

// quad that render based on existing stencil state
const quad = new FullScreenQuad( new THREE.MeshBasicMaterial( {
  color: 0x0000ff,
  stencilWrite: true,
  stencilFunc: THREE.NotEqualStencilFunc,
} ) );

const renderer = new THREE.WebGLRenderer( { antialias: true, stencil: true } );
renderer.setSize( width, height );
renderer.setAnimationLoop( animate );
renderer.setPixelRatio( window.devicePixelRatio );
document.body.appendChild( renderer.domElement );
renderer.localClippingEnabled = true

// animation

function animate( time ) {

	renderer.render( scene, camera );
  
  renderer.autoClear = false;
  quad.render( renderer );
  renderer.autoClear = true;

}