The present invention addresses the problem of obtaining a very low common salt soy sauce which contains flavor component favorable for a soy sauce at high concentrations and has a common salt concentration of 1.0 to 4.0% (w/v) and an ethanol concentration of 8.0 to 20% (v/v) without using any special means. According to the present invention, in a method for producing a soy sauce, a carbohydrate raw material and water or an aqueous common salt solution are added to a first moromi, in which the viable soy sauce yeast cell count per 1 g of moromi is 1×107 cells or more, followed by fermentation to prepare a second moromi having a common salt concentration of 4.0 to 12.0% (w/v) and an ethanol concentration of 4.0 to 12.0% (v/v), and then, a carbohydrate raw material and water or an aqueous common salt solution are added thereto to prepare a third moromi, in which the viable yeast cell count per 1 g of moromi is 2×106 cells or more, and which has an ethanol concentration of 2.0% (v/v) or more, by further adding yeast or without adding yeast, followed by fermentation and maturation, thereby obtaining the very low common salt soy sauce.
