A topic from AEG's L5R CCG Rules forum, copied for Oracle of the Void from a copy of the forum saved in October 2015, so pages it didn't save are missing. Players' names are left out; the rules officials are named. Rulings are as they stood on these dates; later rulings, the rulebooks and the Rules Archive may differ.
A player, 19 February 2012
Can you take reactions with cards in play that are not at the current battlefield :
Example: I use Tsuruchi daikyu's ranged 5 attack to target and destroy Kitsune Tokoru's bear, who's defending, and my opponent Reacts with Taming the Beast to negate it's destruction.
Can that spell's reaction be used while not at the current battlefield?
Jon Palmer (rules official), 20 February 2012
Can you take reactions with cards in play that are not at the current battlefield :
Example: I use Tsuruchi daikyu's ranged 5 attack to target and destroy Kitsune Tokoru's bear, who's defending, and my opponent Reacts with Taming the Beast to negate it's destruction.
Can that spell's reaction be used while not at the current battlefield?
Reactions are not bound by the Rule of Location, nor are spells as a card type by default (Battle actions on spells still are). Taming the Beast's reaction can be used from another location.