This paper proposes a new testing and regression testing process which includes the development of test cases and test data, and the multiple times execution of such test cases. The process is practical enough for the current emerging business application development whose schedules are typically ex-tremely short.In our process, most of the steps for testing are reversed. That is, a test engineer starts from a test operation, which is followed by test data retrieval, test case retrieval, and matrix checklist creation by combining the test cases. In this way, we can significantly reduce the cost of preparation of automatic execution of test cases for regression testing. In addition, this technique enables the test engineer to develop test cases incre-mentally. A functionality of the tool to support this process is also presented.A preliminary case study of this technique on the actual software development project in our company showed im-provements on the preparation of the test execution as well as the execution of regression testing.