Wash the rice and cook it.
Remove the membrane from the mentaiko and gently scrape out the roe.
Julienne the cucumber, carrot, and zucchini, lightly salt them, and squeeze out excess water.
Blanch the spinach, rinse in cold water, and squeeze out excess moisture.
Prepare a fried egg.
Place the cooked vegetables, mentaiko, and fried egg on top of the rice.
Finish by drizzling sesame oil and sprinkling seaweed flakes and roasted sesame seeds.