Makoto (誠) is actually a mascot that's comprised of the Yorozuya members, Gintoki, Kagura, and Shinpachi. They made him up as the mascot for Terakado Tsuu.
Appearance
Shinpachi is the bottom, Gintoki is the top and Kagura is the bleeding corpse.
Personality
While in this form, Makoto frequently comments that, "He's done for..oi". After much interaction with this character, notably with Hijikata, the story is that Makoto fired an arrow from his bow into the forest thinking it wouldn't hit anyone but it did, the victim being Kagura.