Karakuri Gold Dust

 The writing on the bottle in this card's art spells Karakuri(からくり) in Japanese hiragana.

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TCG Rulings

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You can activate this card during the Damage Step, before damage calculation. : Storm of Ragnarok -- Card Rulings (Version 1.0)

This card targets both monsters. You designate which one will gain ATK and which will change position when you activate the card.

You can target an opponent’s “Karakuri” monster as well as your own.

Changing 1 monster to Defense Position and increasing the other monster’s ATK happen at the same time.

If the monster you’ve chosen to change the battle position of is not in play when this card resolves, its effect disappears. If it is no longer in play after this card resolves, its effect will remain.

If the monster you’ve chosen to gain ATK is not in play when this card resolves, you still change the battle position of the other monster.

If you can’t change the battle position of the monster you’ve selected, then the other monster cannot gain ATK.

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OCG Rulings

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It can also be activated during the Damage Step.: Karakuri Gold Dust

You can also target a "Karakuri" monster on your opponent's side of the field.

Changing the targeted monster to Defense Position and increasing the other targeted monster's ATK occur at the same time.

In "Change 1 of the selected monsters to Defense Position, and the other gains ATK equal to the ATK of the monster changed to Defense Position, until the End Phase.", the text "until the End Phase" should read "until the end of the turn". (This is effective from July 10, 2014.)