Forum:By Order of the Emperor

Ok so this card is a pain in the butt. Especially to those who don't kno how to use it.

http://yugioh.wikia.com/wiki/Image:ByOrderoftheEmperorSDDE-EN-C-1E.png

So my question is, does this effect count tribute summon, flip summon, or special summon? Because my friend of mine doesn't quite believe me. thnk you :)