For those cooking gluten free, soy sauce needs to always be substituted in recipes with wheat free Tamari. Technically, this variety is known as miso-damari (味噌溜り), as this is the liquid that runs off miso as it matures.
The following information is from Gourmet Retailer: 
http://www.gourmetretailer.com/gourmetretailer/search/search_display.jsp?vnu_content_id=1086653
What is Tamari?
One of Japan's oldest and best-kept culinary secrets, Tamari dates back to the 7th century when the Japanese learned that the process of fermenting whole soybeans creates a flavorful, protein-rich liquid. This liquid became known as "Tamari" meaning "that which accumulates," and quickly became a prized seasoning.
What's the difference between Tamari and soy sauce?
Tamari is made with more soybeans than ordinary soy sauce, resulting in a smoother, more balanced, and complex flavor. In the 17th and 18th centuries, the manufacturing of soy sauce developed from a household art to a commercial industry. To increase production, the thick, whole soybean mixture was replaced with a mixture of half wheat and half soybean. The new liquid resulting from fermentation became known as Shoyu, the common type of soy sauce used today.
Three main categories of soy sauce are available in the United States: Tamari, naturally brewed and made primarily with soybeans; Shoyu, also naturally brewed and made from half soybean and half wheat; and Nonbrewed, which is made from hydrolyzed vegetable protein.
Also See:
- Wikipedia page: http://en.wikipedia.org/wiki/Soy_sauce
- Article from Eden Foods: http://www.care2.com/greenliving/tamari-shoyutamari-shoyu-soy-sauce.html
- Taste Test at San Francisco Chronicle: http://www.sfgate.com/cgi-bin/article.cgi?f=/c/a/2007/03/28/FDG4UORGUQ1.DTL
- The Cook's
Thesaurus: Asian Condiments: http://www.foodsubs.com/CondimntAsia.html
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