<div class="item01">要素1</div>
<div class="item02">要素1</div>
<div class="item03">要素1</div>

div{
  width:100px;
  height:100px;
  display:flex;
  align-items:center;
  justify-content:center;
}

.item01{
  background:#f00;
}

.item02{
  background:#0f0;
  opacity:0;
}

.item03{
  background:#00f;
}