To provide a soy sauce like seasoning material made as containing a low salt content, capable of giving a sufficient salty taste and thickness with punching effect although it has the low salt content, also sufficiently suppressing a different taste and having balanced tastes.

This liquid seasoning material effectively suppressed with the different taste of an ammonium ion having a salty taste-alternative action, also imparted with a salt taste-reinforced feeling and the thick feeling of palatable taste, and markedly improved with the preferable taste is obtained by incorporating 0.2 to 4.0% (w/v) ammonium ion to the soy sauce like seasoning material made as containing the low salt content and further optimizing the composition and content of a stevia sweetener.