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1
Combine soy sauce, mirin, and sugar in a small saucepan over medium heat. Stir until the sugar dissolves, then reduce until the tare coats the back of a spoon and holds a line drawn through it without running. Remove from heat. The tare must be thick enough to adhere and caramelise on contact with heat, not thin enough to run off.
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2
Place the pre-prepared kabayaki portions skin-side down in a covered pan. Add the sake and water. Cover tightly and warm over low heat for 15–20 minutes. This is the Kanto steaming step — it renders the subcutaneous fat while preserving moisture, producing the characteristically tender, falling-apart Edo texture. Under-steaming leaves fat unrendered; over-steaming produces a mushy result. The eel is ready when it yields at the thickest point under light finger pressure and the flesh has relaxed visibly.
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3
Transfer the steamed eel portions to a rack set over a tray. Brush a first coat of tare over the flesh side. Place under a high broiler or apply a kitchen torch, working steadily across the surface, until the tare caramelises to a lacquered sheen. The charcoal heat — or its domestic equivalent — must be high enough to caramelise the tare without burning it.
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4
Brush a second coat of tare over the caramelised surface and return briefly to the broiler or torch. Repeat for a third application. Each pass builds the sticky, lacquered glaze characteristic of kabayaki. The surface is done when it is deeply glossed, faintly firm to the touch, and carries a clean charred edge at the thinnest points.
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5
Divide freshly cooked short-grain rice between four hot bowls or lacquer boxes (jubako). The rice must be loose and hot. Lay the glazed eel portions on top, drizzle with additional tare, and finish with a pinch of sansho pepper (kinome) per portion to provide aromatic contrast to the richness. Serve immediately.