Spell Card "Soul Exchange"

Immediately after this effect resolves, Tribute Summon 1 monster, and if you do, it cannot be Tributed this turn. When you do, you can Tribute a monster(s) your opponent controls, even though you do not control them. If this card is sent from the field to the GY: Activate this effect; your opponent can apply this card's previous effect. You can only activate 1 "Spell Card "Soul Exchange"" per turn.