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Sigilyph (BREAKpoint BKP 55)
[C] Reflective Shield
During your opponent’s next turn, if this Pokémon is damaged by an opponent’s attack (even if this Pokémon is Knocked Out), put 5 damage counters on the Attacking Pokémon.
[P][P] Psy Report: 30
Your opponent reveals his or her hand.
weakness: [L]×2
resistance: [F]-20
retreat: 1
Illus. Masakazu Fukuda
BREAKpoint — 55/122 — Uncommon
The guardians of an ancient city, they always fly the same route while keeping watch for invaders.
Apollo98
How does the damage counter part for reflective shield work do special energies that reduce damage and attack with resistance minus the damage
The Nintendo Channel
I don’t know if it’s changed since my time in competitive play (~2008), but if not: because of the way it’s worded, I don’t believe Resistance and Special Energy effects would impact on this. They’re only invoked if you “do X damage” – not if you “put X damage counters” on a Pokémon.
Otaku
It has not changed… ever, I think. This is one of the rules which has remained consistent since the game released. Well, give or take some early hiccups. ;) Basically, it might help to understand that while doing damage ultimately results in placing damage counters on a target, an effect that directly to places damage counters skips several steps in the damage calculation process.
So Reflective Shield places five damage counters regardless of any modifiers to doing damage that may be present upon it or the Attacking Pokémon, because we are dealing with direct damage counter placement and not Sigilyph actually doing damage.