Whisk 3 large eggs with ½ tablespoon of sugar, 1 pinch of salt, and 1 teaspoon of usukuchi (light-colored) soy sauce.
Heat a lightly oiled tamagoyaki pan over medium heat. Pour in a thin layer of egg, tilting to cover the pan. When the bottom has set but the top is still slightly runny, roll it up from the far side.
Push the roll back to the far side and oil the pan. Add another thin layer, lifting the roll so egg runs underneath, and roll up again.