Related
Resistant Armor
Black Robe, Ribbon
There aren't very many Time-elemental attacks in the game. Only one creature, CHAOS himself, resists Time, and no creature is weak against it. You won't run into any Time attacks until you face the PHANTOM and LICH in the Temple of Fiends Past. Ribbons resist Time, as does the Black Robe, but WALL is the only other way to gain resistance.