Slice the bamboo shoots into pieces about 1cm thick. Pat them dry thoroughly with paper towels — any moisture on the surface will make the batter fall off and cause the oil to splatter.
Mix the flour, potato starch, and cold water together until just combined. Don't overmix — lumps are fine. Cold water keeps the batter light.
Heat the oil to 170–180°C. Dust the bamboo shoot pieces lightly with flour, then dip each in the batter and lower carefully into the oil. Fry for 2–3 minutes, turning once, until light golden and crispy.
Drain on a wire rack. Serve immediately with a pinch of salt or tentsuyu dipping sauce (a mix of dashi, soy sauce, and mirin).