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1
Make the kaeshi. Pour the honmirin into a small saucepan and bring to a gentle simmer over medium heat. Hold at a simmer for 2–3 minutes to cook off the alcohol. The alcohol note dissipates from the rising steam and the liquid thickens very slightly at the edges.
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2
Add the koikuchi soy sauce and sugar to the mirin off the heat, then return to the lowest possible flame. Stir to dissolve the sugar completely and warm through briefly — do not boil. Remove from heat as soon as the sugar is fully dissolved and the surface begins to tremble. Decant into a sealed glass jar.
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3
Rest the kaeshi. Store the sealed jar in the refrigerator for a minimum of 1 week, and preferably 2–4 weeks. This resting period is where the dish lives or dies: fresh kaeshi carries a sharp, aggressive soy edge that overwhelms the dashi; only ageing rounds the soy's harshness into the deep, harmonious sweetness that a correct tsuyu requires. Do not use the kaeshi before this period.
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4
Prepare the ichiban dashi. Place the kombu in 800 ml cold water and bring slowly to just below a simmer — small bubbles will form at the base of the pan and the kombu will begin to soften and uncurl. Remove the kombu before a full boil is reached.
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5
Bring the water to a full boil, remove from heat, add the katsuobushi, and allow it to steep without stirring for 3–4 minutes. The flakes will sink gradually and the liquid will take on a clear amber colour. Strain through a fine cloth without pressing. The dashi should be clean, pale gold, and distinctly savoury on the nose.
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6
Allow the ichiban dashi to cool completely, then refrigerate until cold. For zaru soba (cold dipping), the tsuyu must be served refrigerator-cold. Combine 1 part aged kaeshi with 3 parts cold ichiban dashi for Kanto-style concentrated tsuyu, or 1 part kaeshi with 6 parts dashi for Kansai-style lighter tsuyu. Stir gently to combine. Calibrate with a single noodle: it should taste pleasantly seasoned — neither salty nor bland.
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7
Pour the chilled tsuyu into individual dipping vessels. Arrange wasabi, grated daikon, and sliced negi in separate condiment dishes alongside — these are individual additions made by each guest at the table, never pre-mixed into the communal tsuyu. Serve the sobayu in a small ceramic pitcher alongside for the closing ritual: guests pour the cloudy buckwheat starch water into their remaining tsuyu at the meal's end and drink.