Replaced Element
In CSS, a replaced element is an element whose representation is outside the scope of CSS; they're external objects whose representation is independent of the CSS formatting model.
Put in simpler terms, they're elements whose contents are not affected by the
current document's styles. The position of the replaced element can be affected
using CSS, but not the contents of the replaced element itself. Some replaced
elements, such as <iframe>
elements, may have stylesheets of their own, but they don't inherit the styles
of the parent document.
The only other impact CSS can have on a replaced element is that there are properties which support controlling the positioning of the element's content within its box. See Controlling object position within the content box for further information.