On his way back from buying Nikuman one snowy night, Gintoki comes across an old man dressed in red and a reindeer arguing. Gintoki offers his help after hearing Santa complain of being unable to finish his job after his sled was destroyed. When Gintoki brings a two-wheeled cart instead, Santa whine over how it needs to be a sled to preserve his reputation. But after being talked down by Gintoki, Santa ends up making his deliveries dressed in all black. And so begin the burglar-like Santa and Reindeer, AND Gintoki’s night of delivering dreams to the kids.
Let's pick a child whose family is so poor that the only toys they get are from the Dollar Store.
Elijamos un niño cuya familia es tan pobre que los únicos juguetes
Vamos pegar uma criança cuja família seja tão
 pobre que só tenha brinquedos de segunda mão.