The creature with ninjutsu enters the battlefield attacking the same player or planeswalker that the returned creature was attacking. This is a rule specific to ninjutsu; in other cases, when a creature is put onto the battlefield attacking, that creature's controller chooses which player or planeswalker it's attacking.
Blade-Blizzard Kitsune
The ninjutsu ability can be activated only after blockers have been declared. Before then, attacking creatures are neither blocked nor unblocked.
Although the Ninja is attacking, it was never declared as an attacking creature (for purposes of abilities that trigger whenever a creature attacks, for example).
Magic: The Gathering · ™ & © Wizards of the Coast · Illus. Andrew Mar
Card data via Scryfall. Rarix is fan-made; not endorsed by the rights holders.
