Pour 100 ml mirin into the saucepan and boil for 30 seconds over a medium/medium-high heat.
Add 100 ml Japanese soy sauce (koikuchi shoyu) and 1 tsp sugar and boil for another 30 seconds.
Transfer to a heatproof container and allow to cool to room temperature.
Once cooled, pour into a jar or sealable container and add your choice of dashi ingredients. (Classic: 3 g bonito flakes (katsuobushi) and 5 g dried kelp (kombu). Plant-based: 3 g dried shiitake mushroom and 5 g dried kelp (kombu). Rich: 3 g bonito flakes (katsuobushi), 5 g dried kelp (kombu) and 3 g dried sardines (niboshi))Seal the container and soak in the refrigerator overnight (at least 12 hours).
After 12 hours, remove the dashi ingredients. (If you used bonito flakes, I recommend using a fine mesh sieve to strain and squeeze them to prevent wasting any sauce.) Transfer to a sterilized container for storage and keep it in the fridge.
Enjoy using your homemade tsuyu sauce for dipping, noodle soups and broths!
Notes
This sauce can be kept in the refrigerator for up to 2 weeks.
Tsuyu sauce is a concentrated Japanese condiment used undiluted for cooking, but requires different water dilution ratios for various dishes: 1:2-3 for soba/udon dipping, 1:3-4 for tempura, 1:3 for agedashi tofu, and 1:5-6 for noodle soups.