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1
Combine soy sauce, mirin, reduced sake, and sugar in a small saucepan. Bring to a simmer over medium heat and cook until the mixture thickens slightly and coats the back of a spoon. A tare begun from an existing yakitori base—extended with additional mirin and reduced sake—compresses the aging process; a house tare maintained across multiple services will yield measurably greater complexity. The tare is ready when it holds a clean line drawn across the spoon.
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2
(Kanto method only.) Place the split, boned eel fillets skin-side down on a steaming rack. Steam at moderate heat for 20 to 30 minutes. This step removes excess fat and establishes the fluffy, tender interior characteristic of Tokyo-style kabayaki. The eel is ready when the flesh has turned opaque throughout and yields without resistance to light pressure from a finger.
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3
Prepare binchōtan charcoal and allow it to reach a consistent, ashed-over glow with no direct flame. (Kansai method: proceed directly from the raw, split eel to this step, without steaming.) Place the eel fillets flesh-side down over moderate charcoal heat. The smoke rising from the grill carries the aromatic compounds that define premium kabayaki; it should smell of clean charcoal and rendered eel fat, not of scorching or flare-up. This is where the dish lives or dies: heat too high and the tare will scorch before it caramelises; heat too low and the glaze will not set. Control of the charcoal at this stage determines every subsequent result.
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4
Once the flesh side has begun to colour, turn the fillets skin-side down. Dip each fillet into the tare, return to the grill, and repeat this dip-and-grill cycle a minimum of three times. Early cycles should be conducted over lower heat to allow the tare to penetrate and set; the final cycle should be conducted over higher heat to develop gloss and caramelisation. The completed glaze is ready when it presents as a deep mahogany lacquer, continuous across the surface, with no wet or tacky patches.
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5
(Hitsumabushi, Nagoya-style presentation.) Divide the glazed eel over cooked rice in individual bowls or a communal wooden tub. Serve in three prescribed stages: first, the eel and rice eaten plain; second, the same with negi, wasabi, and nori added as condiments; third, hot dashi poured over the remaining portion to create a loose ochazuke. All three stages are required for the complete hitsumabushi experience. Each stage is complete when the bowl is finished before the next begins.