Use a Calligraphy Pen for New Year Cards / The Heart Comes Before Chocolate

As Gintoki complains of writing News Years cards, Yorozuya learn of what his friends have done over the holidays. He also receives cards saying his friends have gotten married, while they have lied and just Photoshopped the photos. The episode ends with Kondo, Sachan and Hasegawa telling their story of how they wrote a News Years card. The second part starts with the same opening, but Gin complains of the lack of chocolate. Kagura has a chocolate for Gintoki and Shinpachi, but is too embarrassed to give to them. She enlists the help of Tsukuyo, and Sachan to help, but they are each too embarrassed to help her and make her give their chocolates to Gintoki. She indifferently give Gintoki and Shipachi the chocolate saying they were on the door step, as the happily run for the chocolate, they find all the chocolates were said to be from Kagura.