Christmas is just around the corner. Kagura is ready and waiting for her present, only to have Gintoki dodge the subject at every corner. In order to cheer up Kagura, who laments that Santa has never once come to her, the gang decides to hold a Christmas party, except it is also an end-of-the-year pot-party with only a small cake. Kagura is having no fun at all, when two Santa Clauses appear before her!
Then I'll represent the children of this world
and decide who the real Santa is!
¡Decidiré quién es el verdadero Santa 
en nombre de todos los niños del mundo!