Like most One Piece TCG cards, the value of Tashigi SP depends on a few consistent factors: its rarity, the printing and finish (regular or foil), its physical condition, and the set it was printed in (Extra Booster: One Piece Heroines Edition)
A heavyweight both in the early days of the trading card game and the original anime series, it's still sought after today, especially if it's an ultra-rare mint-condition copy, like the Blue-Eyes White Dragon LOB 1st Edition
Taste the power of demon kings that have conquered different dimensions
This kind of Spell will either have a passive effect that persists while the card is on the board, or some sort of Ignition-like or Trigger-like Effect
If you've got a well-centered raw copy, it might be worth sending to PSA the gap between a raw 10-worthy card and a slabbed PSA 10 is substantial