BUR #7151 has been rejected.
create alias rei_no_sen -> 3d_lines
create alias split_depth -> 3d_lines
Another example of an obscure Japanese name that not even the most hardcore of weebs will ever find. I'm certain there's a decent amount of untagged posts featuring this technique, but the tag's name meant they went untagged because nobody could find it.
The actual title for this phenomena is "split depth", but to me that seems just as unintuitive for a tag name - it's not a well-known term at all, so it's not comparable to other tags like "foreshortening" or "lens flare". Therefore, I'm going with the first thing that popped into my head the first time I saw it, which is 3d_lines.