![Gintama: Shinyaku Benizakura-hen](https://cdn.myanimelist.net/images/anime/12/26966.jpg)
Gintama: Shinyaku Benizakura-hen
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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.