Step 1

Put the mirin, soy sauce, dashi powder, and water in a small saucepan and bring to a simmer over high heat. As soon as it starts to simmer, turn off the heat and stir. Set aside.

Step 2

Bring a large pot of water to boil. Add the spinach and stir the pot. As soon as the spinach is wilted, approximately 30 seconds, drain the spinach in a colander and cool under running water.

Step 3

Squeeze as much water as possible from the spinach and place on a cutting board and form into a thick log. Cut the spinach log into 3-4 pieces. Set the spinach into a serving bowl.

Step 4

Pour the sauce gently around the spinach, garnish the top with katsuobushi flakes, and serve.