Lingual jokes that only make sense in Japan, huzzah.
LIOV-JP031 落魂 Otoshidamashii
Level 1 EARTH Beast Tuner Effect Monster
You can only use the (2) effect of this card’s name once per turn.
(1) If you control a non-Tuner monster, your opponent cannot target this card for attacks.
(2) If a monster is sent from the field to the opponent’s GY: Place 1 Otoshidamashii Counter on this card. Then, Special Summon “Otoshidamashii Token(s)” (Beast/EARTH/Level 1/ATK ?/DEF ?) up to the number of Otoshidamashii Counters on this card. Increase the Level of those Token(s) by the number of Otoshidamashii Counters on this card, and their ATK and DEF is 500 x the same amount.
Note: This card’s name is a play on Otoshidama (New Year’s Present, usually play money for kids in Asian countries), the Kanji reads “Fallen Soul”. It’s an Otter because the Kanji can be read “Rakkon” (Essentially Otteron)