How to respec in Nioh 3
Pcgamer reported that Nioh 3 lets you respec both stats and skills whenever you want, though you will have to progress a little way into the game before you can use those systems. To respec stats you must complete the prologue, defeat Yamagata Masakage, and arrive in the open world Warring States period map.
Pray at any shrine—if you've just entered the map, you'll find Prospect Hill to the west—select the level up option, press 3 on keyboard or click the left stick on controller, reallocate your remaining stats at the bottom into whichever categories you want, then press space or A on controller to confirm your selection.
Skills are unlocked by spending Samurai Locks or Ninja Locks found around the map, and can be reset at any time. Open the menu with ESC or start on controller, select the Acquire Martial Arts/Ninjutsu option, enter one of the nodes where you've spent skill points, then press 3 or click the left stick on controller to reset.