Depth Amulet

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TCG Rulings

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Discarding a card and negating the attack are considered to happen simultaneously.: Ancient Prophecy -- Card Rulings (version 1.0)

Discarding 1 card is not a cost. It is part of the resolution of the effect.

If your opponent’s 3^rd End Phase after the activation of “Depth Amulet” is skipped for whatever reason, “Depth Amulet” will remain face-up on the field.

You can only activate the effect of “Depth Amulet” once for each attack that is declared.

You can flip “Depth Amulet” at any time. You can only activate its effect when your opponent’s monster declares an attack. You can flip “Depth Amulet” and activate its effect in the same Chain Link.

“Depth Amulet” targets the attacking monster.

Mentions in Other Rulings

Imperial Custom: If “Depth Amulet” would be destroyed by its own effect while “Imperial Custom” is face-up on the field, it will not be destroyed and you can continue to use its effect.

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OCG Rulings

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The activation of only the card "Depth Amulet" can be performed at any time, except during the Damage Step.: Depth Amulet

The effect "When your opponent's monster declares an attack, you can discard 1 card to negate the attack" does not make a Chain Link. (It targets 1 opponent's attacking monster.)

If an opponent's monster declares an attack and the card "Depth Amulet" is activated, the effect "When your opponent's monster declares an attack, you can discard 1 card to negate the attack" can be activated in the same Chain Link as the activation of the card.

Applying "discard 1 card" and "negate the attack" are treated as being done at the same time.

The text "Destroy this card during your opponent's 3rd End Phase after activation" is not treated as an effect.