Activate only when your opponent's monster declares an attack targeting a monster. Negate the attack and remove from play the attack target monster until the next Standby Phase.
The temporary banishing can be useful for removing negative effects on your monster.
Fortune Lady
Slip of Fortune is good in Fortune Lady decks because it returns them to the field during the Standby Phase which is where they can boost their level. Additionally, Fortune Lady Light benefits by triggering her effect when she leaves the field.
You can banish Beast King Barbaros or Fusilier Dragon, the Dual Mode Beast after they were Normal Summoned with their effect. They will be back to their original attack when returned to the field.
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