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!
In other words, childhood memories
can never be replaced.
En otras palabras, los recuerdos 
de la niñez son irreemplazables.
Ou seja, as memórias da infância 
são insubstituíveis.