Thus, issoku itto no ma should be taken into account more seriously. A lot of people do not do anything beyond that point.
I used to get told off because I did not strike after passing the point. But of course, I had my reason, which was “I did not see any opening.” However, Tsurumaru sensei told me, “It does not matter if you win or lose once you pass that point, because winning or losing should have been decided before you pass that point.”
http://kendo.imafuji.info/070terminology/kendo_terminology_issoku_itto.html
Operation Menu