1. In a medium saucepan, cover the kombu with the water and let stand for 1 hour.
2. Preheat the oven to 350°. Bring the water to a simmer over moderate heat and remove the kombu before it boils. Add the bonito and simmer for 1 minute. Cover the saucepan, remove from the heat and let stand for 10 minutes. Strain the dashi through cheesecloth into another saucepan and add the soy sauce and mirin.
3. Arrange the tofu cubes and crabmeat in ovenproof bowls and warm in the oven for about 3 minutes. Bring the dashi to a simmer. Pour the hot dashi into the bowls, garnish with the mitsuba or celery leaves and serve right away. Yield: makes 4 to 6 servings.
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