Prepare the Oven and Cupcake Tin: Preheat the oven to 325°F (163°C). Line a cupcake tin with cupcake liners so the batter can be added once mixed.
Beat the Eggs and Sugar: Place the eggs and sugar in a large mixing bowl. Beat them together until the mixture becomes pale and fluffy. When the batter falls from the beaters, it should form ribbons that hold their shape briefly before settling.
Incorporate the Oil: Gradually beat the oil into the egg-and-sugar mixture until everything is thoroughly combined and the batter looks smooth and uniform.
Combine the Citrus Ingredients: In a separate bowl, mix the lemon juice, lemon zest, yuzu juice, and almond extract until evenly blended.
Mix the Dry Ingredients: In another bowl, combine the flour, kosher salt, and baking soda. Stir until the dry ingredients are evenly distributed.
Combine the Batter: Add the citrus mixture and dry ingredients to the egg mixture in alternating additions. Mix or fold gently after each addition, taking care not to knock out the air incorporated during beating. Continue just until the ingredients are combined.
Fill the Cupcake Liners: Divide the batter among the prepared cupcake liners, filling each approximately two-thirds full. Keep in mind that these cupcakes will rise during baking but are expected to have relatively flat tops rather than rounded domes.
Bake the Cupcakes: Place the cupcake tin in the preheated oven and bake for approximately 18 minutes. The cupcakes are ready when a toothpick inserted into the center comes out clean and the cake springs back when touched lightly.
Cool Before Frosting: Remove the cupcakes from the oven and allow them to cool completely before adding your favorite frosting. Serve plain or decorate as desired.