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1
Set a wide, heavy pot over medium heat. Add the thinly sliced beef in a single layer and cook, turning once, until the meat has changed colour on both sides and some fat has rendered into the pot. Do not proceed to the vegetables until every slice has lost its raw red colour — this renders fat, develops Maillard flavour, and creates the drippings that will carry the broth.
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2
Add the potato chunks, onion wedges, carrot pieces, and hand-torn konnyaku to the pot. Pour in the dashi and sake. The liquid should barely cover the ingredients. Bring to a simmer over medium heat. As the first foam rises — grey protein scum from the meat — skim it away cleanly with a ladle. Skim once at this initial simmering point only; when the foam is clear, the broth will be clean.
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3
This is where the dish lives or dies. Place an otoshibuta (drop lid) directly on the surface of the ingredients. Reduce to a gentle, barely visible simmer. Vigorous boiling will break the potato to an uneven, mushy state; niku jaga requires a calm, continuous murmur that circulates the shallow broth over every surface without agitation. Cook for 5 minutes, then add the mirin. Continue at this same subdued simmer.
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4
After a further 10 minutes, add the soy sauce. The sweet components — sake, mirin, sugar — must have already penetrated the vegetables before salt is introduced; early soy sauce addition contracts the cells and prevents deep broth absorption. Continue simmering under the otoshibuta until the potato is tender throughout: a skewer should meet no resistance at the centre and the exterior will have taken on a light, translucent, broth-stained colour.
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5
Add the pre-soaked glass noodles. Simmer for a final 5 minutes only — they will absorb the flavoured broth rapidly and become silky. Do not add them earlier, as prolonged heat will dissolve them. When the noodles are translucent and have taken on the colour of the broth, the dish is ready.
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6
Serve immediately, or — preferably — allow the pot to cool, refrigerate overnight, and reheat gently over low heat with a splash of dashi or water if the broth has been fully absorbed. Next-day niku jaga has deeper broth penetration throughout the potato and a more unified, less separated flavour. Taste the broth before serving: it should be sweet-savoury, clean, and deeply aromatic.