Board Thread:Questions and Answers/@comment-27094620-20151020054444/@comment-26829170-20151020115206

Generally there 's no such thing as counter in this game. However, There 's exist a friendly ship protection mechanism applied when your ship received the amount of damage that exceed their total HP. In these circumstance, ur ship will receive damge equal to 50-76% of their total Hp, which mean they can potentially avoid Taiha iwith good RNG-roll. That 's why a certain type of enemy easily 1 shot to red certain types of ur ship, while can potentially only damage other more fragile ship to orange.

DD and CL : Elite type actually has the highest chance to directly Taiha ur submarine since. Flagship and Late model version in some case only damage them to Chuuha, they however pose a big threat to unremodeled DD.

CA: At any tier they r dangerous to ur DD and CL at day battle. In Yasen, Flagship and Flag ship Kai version are likely to direct Taiha any of ur ship with their Double Attack while their Cut-in with higher damage can potentially only cause a Chuuha.

BB and CV: Normal enemies r likely cause a direct Taiha to DD and CL, other tier r dangerous to ur CA while their Flagship Kai version known as BRS can easily wreck ur FBB with lower armor.

Boss-tier: Most Abyssal boss can hit Day Damage Cap, so the protection mechanism will kick in most of the time, which mean ur ship can often avoid Taiha against them unles they trigger their Double Attack.

IMO this mechanism is quite confusing, and also not really helpful, but in Event when everything counts, getting a little more edge is alway nice.