銀魂 新訳紅桜篇•

Gintama: Shinyaku Benizakura-hen

It's the running gag of Ben Johnson episode where animation staff reuse the New Years footage; Yorozuya would sit around the kotatsu eating a bowl of tangerines. They discuss elaborate subjects, Shinpachi complains about reusing animation footage, and then Gin-chan always ending the gag with a pointless announcement.