PROBLEM TO BE SOLVED: To provide a powder soy sauce for use as topping soy sauce instead of liquid soy sauce, having an aroma balance equal to that of a soy sauce, with a rich flavor of soy sauce.SOLUTION: A soy sauce including a mixture of an unrefined soy sauce, a distillate of soy sauce oil, an excipient, and salt is dried and pulverized to form a powder soy sauce. Mixing is performed such that a soy sauce has a solid content derived from the unrefined soy sauce of 3 to 32% (w/w) and an excipient content of 15 to 30%(w/w) in the powder soy sauce, and a distillate of soy sauce oil is added to the soy sauce, which is then dried and pulverized. Consequently a soy sauce powder for use as topping is obtained, having a good aroma balance as soy sauce for use as topping for food material such as a soybean curd and a grilled fish, with an intense first taste as soy sauce.
