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!
Don't forget that if the whole Santa helps
children to dream story doesn't fly,
No olviden que si no ayudan a 
cumplir los sueños de los niños,
Se o Papai Noel não ajudar os 
sonhos das crianças a decolar,