Advanced format ruling
Prepare to Strike Back

Card effect (current official text)Each time your opponent declares a face-up Defense Position monster as an attack target, toss a coin and call it. If you call it right, change the targeted monster to Attack Position. If you call it wrong, the controller of this card takes damage equal to the amount that the ATK of the attacking monster is higher than the DEF of the attack target.
Current rulings for this card are maintained by Konami.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Advanced forum — sourced change requests get reviewed.