Damage Step

During the Damage Step, of the Battle Phase, the damage is calculated from the declared attack. If the defending monster is face-down, it is flipped face-up first during this Phase. If the defending monster has a Flip Effect, it is applied after Damage calculation, but still within the Damage Step. The Flip Effect does not affect monsters that have already been destroyed as a result of Damage Calculation. This includes the monster itself, so a flipped monster that was destroyed in battle cannot select itself as a target since it has already been destroyed. This is because, even though the monster has not left the field, it has already been decided that the monster in question will be sent to the Graveyard.

At the end of the Damage Step, the Monster Card(s) destroyed as a result of battle are sent to the Graveyard, unless a card effect specifies that they go elsewhere.