While your Trash has a "Godzilla"-named Spirit card, this set card is unaffected by opposing effects.
☼[ Burst: After an Opposing Spirit/Ultimate Attacks ]
Destroy one opposing BP 10000 or less Spirit/Ultimate. For each "Godzilla"-named Spirit you control, increase the BP limit of this destruction effect by +5000. After that effect resolves, summon this card without paying the cost.
[LV2][LV3] (When Attacks) You can target and attack one opposing Spirit/Ultimate.