If the player becomes an illegal target, the target permanents are tapped, but the player doesn't skip their untap step.
2017-11-17 · Wizards of the Coast
If more than one effect instructs a player to skip their next untap step, such as if Yosei dies more than once in a turn, that player skips that many untap steps. This is different from effects that state that something doesn't untap during an untap step.
2017-11-17 · Wizards of the Coast
If a permanent won't untap during its controller's next untap step, that effect waits to apply until its controller has an untap step that isn't skipped.
2017-11-17 · Wizards of the Coast
If any of the targets of Yosei's ability are illegal, they won't be tapped.
2017-11-17 · Wizards of the Coast
If all of the permanents targeted by Yosei's ability become illegal targets, nothing becomes tapped, but the target player still skips their untap step.
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