Card Rulings:Underclock Taker

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OCG Rulings

Q&A Rulings

A: In this scenario, since the monster "Underclock Taker" points to is face-down when its effect resolves, its effect is not applied. (The opponent's targeted monster does not lose ATK.)[1]
A: In this scenario, if "Underclock Taker" is no longer on the field when its effect resolves, it is no longer pointing to the targeted monster so its effect is not applied. (The opponent's targeted monster does not lose ATK.)[2]

References