The Pandorica
You may choose not to untap The Pandorica during your untap step. {1}{W}, {T}: Untap another target nonland permanent, then it phases out. It can't phase in for as long as The Pandorica remains tapped. When The Pandorica becomes untapped or leaves the battlefield, that permanent phases in. Activate only as a sorcery.
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Official rulings (7) · Scryfall
Abilities that trigger when a creature becomes tapped won't trigger when a creature phases in tapped. (This might happen if the creature in question has one or more stun counters on it.)
Any one-shot effects that are waiting "until [this] leaves the battlefield," won't happen when a permanent phases out.
Choices made for permanents as they entered the battlefield are remembered when they phase in.
Any continuous effects with a "for as long as" duration ignore phased-out objects. Any such effects will expire if their conditions are no longer met after ignoring the phased-out objects.
Each Aura and Equipment attached to a permanent that's phasing out also phases out. They will phase in with that permanent and still be attached to it. Similarly, permanents that phase out with counters phase in with those counters.
While a permanent is phased out, it's treated as though it doesn't exist. It can't be the target of spells or abilities, its static abilities have no effect on the game, its triggered abilities can't trigger, it can't attack or block, and so on.
Phasing out doesn't cause any "leaves the battlefield" abilities to trigger. Similarly, phasing in won't cause any "enters the battlefield" abilities to trigger.