• Gather all the ingredients. To serve as Osechi Ryori on New Year's Day, you must start preparing on 12/29 or 12/30.
  

To De-salinate

• Combine 2 cups water and 1 tsp salt in a measuring cup and mix well until salt is completely dissolved.
  
• Place the salted herring roes in a dish with rim (1 pound cake pan is perfect). Then pour 2 cups of salt water and let it soak for 2 hours.
  
• Discard the salt water and make another batch of 2 cups salt water. Soak the roe again for another 2 hours. Repeat one more time. Once you finish soaking 3 rounds of salt water (6 hours total), taste a bit of salted herring roe to see how salty it is. It should be slightly salty but taste good as is. If it’s still too salty, continue one more round of desalinating.
  

To Make Marinade

• Meanwhile, heat up 2 Tbsp sake and 1 Tbsp mirin in a small saucepan and let the alcohol evaporate (until the smell of alcohol is gone).
  
• Then add 1 cup (240 ml) dashi and 2 Tbsp soy sauce and bring to boil.
  
• Once boiling, add 1 Tbsp (1.5 g) katsuobushi. Turn off the heat and let stand for 1 minute.
  
• Strain the marinade and discard the katsuobushi. Set aside to cool.
  
  

To Remove Membrane

• Remove the salted herring roe from salt water. Using your thumb and pointing finger, rub and press to collect membrane to the center of the roe. Once membranes are collected around the center and you have enough to pinch and pull, detach the membrane from the roe. Make sure to remove all the membranes on both sides.
  
  
• Wash the kazunoko thoroughly and pat dry with paper towel.
  
  

To Marinate

• Transfer the herring roes into a container and soak in the marinade for overnight (up to 2 days).
  

To Serve

• Tear into bite size pieces and put inside osechi box or serving plate/bowl. You can sprinkle some katsuobushi (dried bonito flakes) on top before serving.
  
  

To Store

• Store it in airtight container and keep in the refrigerator for up to 3-4 days.