Luxury tax - Shashizei

Japanese: 奢侈税 - しゃしぜい
Luxury tax - Shashizei
A tax imposed on the ownership of luxury goods or on luxury consumption. [The Fountain of New Terms (1921)] *Reading Wanderings (1933) by Uchida Roan, a book on tobacco: "Imports of foreign tobacco should not be intimidated by the ban or luxury tax, but should continue to grow and proliferate."

Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information

Japanese:
〘名〙 ぜいたく品の所有者、またはぜいたくな消費に対して課する税金。〔新しき用語の泉（1921）〕※読書放浪（1933）〈内田魯庵〉煙本「外国煙草の輸入は禁止税や奢侈税に一向怯げないでドシドシ殖え」

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