The contest has finally begun but instead of a real contest to decide who's the real Santa, Kagura, Otae and the five Santas together with Shinpachi and Hasegawa are shown in various scenes playing a role like a school girl and not fighting each other like in a real contest. In each scene they imagine, the Santa has to show his kind of version what he would do as Santa and this is judged by Kagura, Otae and Hasegawa. Although in the end none of the Santas has any desire to continue with this contest so they all quit. The episode ends with Kagura, all along figured out the identity of everyone, wishing everybody a Merry Christmas.
The battle to see who the real Santa is begins. Kondo goes first. Christmas is shown in a stereotypical manner with Kagura playing the daughter, Otae the mother, Hasegawa the father, and Shinpachi the Christmas tree. Hasegawa eats the pie left for Santa and gets hit by Otae.
Kagura remembers her real father who died in a war trying to get her a present, when they found him he was covered in pies clutching a pie. She later recieved it but couldn’t eat it so she kept it. When she awakes she finds the pie eaten. She heads to the bathroom and discovers what Santa has left behind. The scores are 6, 30, and die.
Next up his Kyuubei. Kagura is a young girl trying to sell Shinpachi on Christmas Eve with Hasegawa as her abusive father. She starts beating up Shinpachi, as it keeps her warm and Kyuubei leaps down from a rooftop. The next morning both her and Kagura are as they’re still beating him. (This story is inspired by The Little Matchgirl from H.C.Andersen)
Next up is Sacchan, and Shinpachi replaces Kagura as main character. One day as he lies on his bed Sacchan smashes through the window and into his room as if it were a fanservice anime, Otae hits her for being in Shinpachi’s room.
Kagura takes back her position as a girl throwing some cockaroaches away and bumping into two Santas on her way to school. They transfer to her class and introduce themselves. Everyone else in the competition has also transferred. Hasegawa plays her teacher this time around who Kagura hits comparing him to a cockaroach.
Kagura reflects on her love for her teacher. At Nc Donalds they see that Otae has a present with a G on it, Kondo, Kyuubei, and Sacchan run out.
All of the competitors stand in an alleyway, Gintoki and Umibouzo walkout. The next morning Kagura and Otae wake up to see Merry Christmas written in the snow. Later that day, Otae and Kagura present their gifts to each other, while Gintoki and Umibouzu have realised that Santa is the spirit of gift giving.
All of the competitors hit them with their sacks and prepare to leave, Kagura wishes them a Merry last episode. The ending theme is shown in full with a montage of some of the past episodes. In the end a zero is shown.
- Shimura Shinpachi
- Shimura Tae
- Hasegawa Taizou
- Yagyuu Kyuubei as Santa
- Sarutobi Ayame as Santa
- Umibouzu as Santa
- Sakata Gintoki as Santa
- Kondou Isao as Santa
- Sadaharu (plush doll)
- Elizabeth (plush doll)
- Terakado Tsuu (poster)
- From the manga series "Cat's Eye".
- Reference to the Japanese show "QUIZ Derby".
- Nc Donalds might be a parody of Mc Donalds.
- Japanese talk show that air at the end of year.
- "G" is the initial for cockroach (gokiburi) in Japanese.