Tengu format ruling
Yamato-no-Kami

Card effect (current official text)This card cannot be Normal Summoned or Set. This card cannot be Special Summoned except by removing from play 1 Spirit monster from your Graveyard. This card returns to its owner's hand during the End Phase of the turn it is Special Summoned. If this card destroys an opponent's monster by battle, you can destroy 1 Spell or Trap Card your opponent controls.
Rulings
- This effect does not specify "and sends it to the GY". It triggers at the end of the Damage Step, even if destroyed after Damage Calculation (either by battle or by effect), as long as it destroyed a monster by battle.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.