Tsurigi no So

Name: Tsurigi no Sou
Type of Item:Armor
Rank:A
Elemental Alignment:n/a

Ability/Function: Being a light armor made of chakra-augmented carbon microtubules and the energies of Niflheim, it's pretty durable, and doesn't provide much of a hinderance to its wearer. This is mainly high damage reduction from Taijutsu and ninjutsu of B-ranked or below, as befits an armor of such a rank. However, because of its build and construction material, it is resistant to Raiton attacks of A-rank, cutting their by 30%.

The armor is normally just a cloak (see below). However, it can shift between the two forms with just a pulse of chakra. The transformation below doesn't actually take that long, the animation is (obviously) for effect.  
Appearance:

Initial Appearance:

Transformation, more or less:

After Transformation:

History: Kozai created this as a surprise armor to use on whoever challenged him, and was worthy enough to try and defeat him. This armor is very light, but extremely strong. He created this in his imagination forge after  

Requirements: 4000 ryo, or 5k WC training