[Rendar]

Bat-winged Bishoujo attacks White Suited Gentleman with Little Red Axe (Bloodthirster) and hits them!
White Suited Gentleman takes 60 Slash damage.
Resist! White Suited Gentleman takes 9 Darkness damage.
Resist! White Suited Gentleman takes 4 Fire damage.

Dark Imbue deals 10 dark magic damage on a hit.

I have 25% Dark resist. 2 Carapace Materials, Sayakana, and the stamp.

It counts the RESIST! but not the Damage Reduction tied in with it.

This may be tied, in general, to DARK based damage and the materials/stamp giving pseudo-Resist. Dunno though because I have no one to test with.