HTML is now well into its 2nd quarter century, grew from academic origins, and yet still lacks a <footnote> or <note> element and standard presentation(s).¹ I've not followed developments at all closely, references here are based on current DDG searches, bit so far as I'm aware, the situation's not improved and has arguable regressed.
Suggestions to use <cite> fail as not all footnotes are citations. Using <aside> overloads the element, creates ambiguities as to usage, and leaves us with nonstandard footnote mechanisms.
There was a 2003 proposal for a <referral> tag which seems ... excessively Byzantine.²
David MacDonald's <note> element proposal seems to cover most of the features (and objections) I'd anticipate.³
I'd consider footnotes (bottom of current page), endnotes (end of document or section/chaper/article), sidenotes (margin adjacent to text), inline notes (parenthetical communts, such aas this), or pop-up dialogues to be for the most part implementation details of an underlying notes element. An author might specify a default presentation, but the reader or device / media properties could override this in all cases to suit needs, limitations, or preference.
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Notes:
1. HTML3 had the <FN> element, long since abandoned: https://www.w3.org/MarkUp/html3/footnotes.html
2. https://lists.w3.org/Archives/Public/www-style/2003May/att-0...
3. https://www.davidmacd.com/blog/html51-footnotes.html See also http://spec-ops.github.io/html-note/index.html