Tengu format ruling
Royal Writ of Taxation
Card effect (current official text)Activate only during your opponent's Standby Phase. Select 1 random card from your opponent's hand and look at it. Unless the selected card or a card with the same name is Normal Summoned or activated by the end of your next turn, inflict 1000 damage to your opponent. If the selected card or a card with the same name is Normal Summoned or activated by the end of your next turn, you take 1000 damage.
Rulings
- If the selected card is a Monster Card, the card (or 1 with the same name) has to be Normal Summoned for "Royal Writ of Taxation’s" effect to apply. If it is Set, Special Summoned, or Flip Summoned then the effect will not apply.
- "Activated" in the text of "Royal Writ of Taxation" means to activate a Spell or Trap Card, or to activate the effect of a Spell, Trap, or Effect Monster. So a face-down "Ojamagic" being destroyed, the effect of an already face-up "Ultimate Offering" being activated, or the Flip Effect of a "Magician of Faith" activating would all cause "Royal Writ of Taxation’s" effect to be applied.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.