The system is a compromise between Hepburn, which stresses conformity with English phonology, and Nippon-shiki, which stresses one-to-one coorespondence with the kana system. The major differences between the three systems are:
| Kana | Hepburn | Kunrei-shiki | Nippon-shiki |
|---|---|---|---|
| し | shi | si | si |
| じ | ji | zi | zi |
| ぢ | ji | zi | di |
| づ | zu | zu | du |
| ふ | fu | hu | hu |
| しゃ | sha | sya | sya |
| しゅ | shu | syu | syu |
| しょ | sho | syo | syo |
| じゃ | ja | zya | zya |
| じゅ | ju | zyu | zyu |
| じょ | jo | zyo | zyo |
| ぢゃ | ja | zya | dya |
| ぢゅ | ju | zyu | dyu |
| ぢょ | jo | zyo | dyo |
Long vowels are represented by a circumflex in the modern system, although the older Kunrei-shiki specification called for macrons.