Add the soy sauce and the kome koji to a glass container and gently mix so that all of the rice grains have been wet by the soy sauce.
The rice will absorb some of the liquid, so wait about 10-15 minutes and top off and cover.
Mix once a day for 10 days.
Use as you would regular soy sauce and substitute in a 1:1 ratio.
Notes
The shoyu kouji will be ready to use at about 5-7 days in, but tastes best at 10 days. Taste how the flavor changes and see if you can notice a difference.
If the top portion of the mixture is no longer submerged, add additional soy sauce to keep it slightly submerged.
If you want a smooth texture, consider pureeing it into a paste!