In a small saucepan, combine the kombu, soy sauce, and mirin.
Gently warm the mixture over medium-low heat. It is crucial not to let it boil, as this can create a bitter taste.
Remove the pan from the heat and let it cool completely to room temperature, allowing the kombu to infuse its savory flavor into the liquid.
Once cooled, remove and discard the piece of kombu.
Stir in the fresh yuzu juice (or the lemon and lime juice combination).
Transfer the finished ponzu sauce to an airtight jar or bottle and store it in the refrigerator. For the best taste, allow it to come to room temperature before serving.