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A Flip Summon (Reverse Summon in the OCG) occurs when you flip a face-downDefense Position monster into face-upAttack Position. Flip Summons are not considered Normal Summons or Special Summons. A player can Flip Summon as many times as he/she wishes to, as long as he/she has the ability to do so. A flip summon is a manual position change, which is limited to one per monster per turn.
When a Flip monster is Flip Summoned, its Flip effect will then activate. Flip Effects will also activate if the monster is flipped face-up in the Damage Step or by being flipped face-up by an effect that does not negate Flip Effects, such as by the effect of "Swords of Revealing Light". However, Flip Summon Trigger Effects must be triggered by a proper Flip Summon, not by the card being flipped in any other way.
With cards such as "Stealth Bird" or "Guardian Sphinx", you can Flip Summon it, and then use its own card effect to flip it face-down again in the same turn. This is possible, because the flipping of the monster face-down is not a manual position change.
A monster flipped face-up by a card effect, such as "Book of Taiyou" or "Stop Defense", or as a result of battle is not considered a Flip Summon. Only flipping a Set monster manually is considered a Flip Summon.