Tengu format ruling
Break! Draw!

Card effect (current official text)Equip only to a Machine monster. If the equipped monster destroys an opponent's monster by battle and sends it to the GY: Draw 1 card. Destroy this card during your 3rd End Phase after activation.
Rulings
- The effect to draw 1 card starts a Chain. Destroying "Break! Draw!" during your 3rd End Phase is not an effect and can’t be negated.
- The effect to draw happens at the end of the Damage Step after the opponent’s monster is sent to the GY.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.