Tai-otoshi countered by Ko-soto-gari.

Counter (Kaeshi-waza).

Techniques
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1. Tai-otoshi (体落), the body drop.
2. Ko-soto-gari (小外刈), the minor outer reap.

About
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The same opening answered by reaping instead of hooking. Whether you hook or reap depends on how much room their supporting foot has, and the syllabuses list both.

Step by step (standard right-handed form)
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1. Feel their leg block the front of your foot as they turn in for Tai-otoshi.
2. Sink your hips, stay tall and keep both grips so they cannot turn your shoulders.
3. Step back over the blocking leg and settle your weight.
4. Their supporting foot now carries everything: push their chest back and across with your lapel hand.
5. Reap the outside of that heel with the sole of your foot.
6. They fall backwards onto their side; keep the sleeve so the landing stays controlled.

Receiving it
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You are the attacker, and the answer is the same opening as the hook with a different finish: they sink, step back over your extended leg and reap the outside of the heel you are standing on. Because your other leg is still out in front, there is nothing to step back onto. You land backwards and slightly on your side. Keep your chin tucked, slap with your free arm, and let the held sleeve keep your head off the mat.

Demonstrations
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Akita Judo: Tai-otoshi countered by Ko-soto-gari https://www.youtube.com/watch?v=DAVeI6trzy4

VI judo notes
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Whether to hook or to reap is a question your foot answers, not your eyes: if their heel has room to slide, reap it; if it is planted against you, hook it. Keep both grips heavy through the escape so their upper body is loaded onto that heel before your foot goes anywhere. Sweep along the line their weight is already taking.

From Waza Book: https://wazabook.com/counters/tai-otoshi-countered-by-ko-soto-gari.txt